DLM 4000.25, Volume 4

DEFENSE LOGISTICS MANAGEMENT STANDARDS

VOLUME 4

MILITARY STANDARD

BILLING SYSTEM - FINANCE

April 11, 2012

DEPUTY ASSISTANT SECRETARY OF DEFENSE

(SUPPLY CHAIN INTEGRATION)
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TOC-1 TABLE OF CONTENTS

TABLE OF CONTENTS

VOLUME 4: Military Standard Billing System - Finance

 Page

FOREWORD .................................................................................................. F-1

TABLE OF CONTENTS.................................................................................... TOC-1

CHAPTER 1 INTRODUCTION

C1.1. GENERAL................................................................................. C1-1 

C1.2. POLICY..................................................................................... C1-1 

C1.3. APPLICABILITY........................................................................ C1-2 

C1.4. FINANCE PROCESS REVIEW COMMITTEE........ ................. C1-2 

C1.5. SUPPLEMENTAL PROCEDURES ........................................... C1-2 

C1.6. NONCOMPLIANCE .................................................................. C1-2 

C1.7. SIMULATED MOBILIZATION EXERCISE ................................ C1-3 

CHAPTER 2 BILLING PROCEDURES

C2.1. CRITERIA FOR BILLING .......................................................... C2-1 

C2.2. PREPARATION OF BILLS ....... ............................................... C2-3 

C2.3. RESERVED .............................................................................. C2-9 

C2.4. CORRECTION OF ERRONEOUS BILLINGS........................... C2-9 

C2.5. CANCELLATIONS .................................................................. C2-9 

C2.6. BILLING FOR ACCESSORIAL AND ADMINISTRATIVE

COSTS...................................................................................... C2-10

C2.7. BILLING FOR PROGRESS AND ADVANCE PAYMENTS ....... C2-12 

C2.8. INTO-PLANE FUEL SALES...................................................... C2-13 

C2.9. HAZARDOUS MATERIEL AND WASTE BILLINGS ................. C2-13

C2.10. GENERAL SERVICES ADMINISTRATION UNIQUE

BILLINGS.................................................................................. C2-15

C2.11. ARMY EXCHANGE PRICING PROCESS ................................ C2-16 

C2.12. NAVY EXCHANGE PRICING PROCESS................................. C2-17 

C2.13. INCLUSION OF TRANSPORTATION CONTROL

NUMBERS ON DLMS LOGISTICS BILLS ................................ C2-18 

CHAPTER 3 PROCESSING AND PAYMENT OF BILLS

C3.1. PAYMENT OF NONINTERFUND BILLS .................................. C3-1 

C3.2. PROCESSING INTERFUND BILLS.......................................... C3-1 

C3.3. ADJUSTMENTS........................................................................ C3-1 
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TOC-2 TABLE OF CONTENTS

CHAPTER 4 ADJUSTMENT PROCEDURES

C4.1. REQUESTING ADJUSTMENTS............................................... C4-1

C4.2. CANCELING OR AMENDING REQUESTS FOR

ADJUSTMENT.......................................................................... C4-2

C4.3. FOLLOW-UP ON UNANSWERED REQUESTS FOR

ADJUSTMENT.......................................................................... C4-2

C4.4. REPLYING TO REQUESTS FOR ADJUSTMENT OR

MATERIEL RETURNS PROGRAM CREDIT ............................ C4-3

C4.5. ADJUSTMENT AMOUNT.......................................................... C4-3

C4.6. INCOMPLETE OR UNSUPPORTED BILL................................ C4-4

C4.7. BILLING STATUS PROCEDURES........................................... C4-4

C4.8. BILL COPY PROCEDURES ..................................................... C4-5

C4.9. REQUESTS FOR CHANGE IN BILLING METHOD.................. C4-5

C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS.................. C4-6

C4.11. ADJUSTMENTS FOR BILLING ERRORS ................................ C4-8

C4.12. PRICE CHALLENGES AND VERIFICATION............................ C4-11

C4.13. DISPUTED RESPONSES TO REQUESTS FOR

ADJUSTMENT.......................................................................... C4-11

C4.14. ADJUSTMENTS FOR CHANGE NOTICES.............................. C4-11

C4.15. SECURITY ASSISTANCE DISCREPANCIES AND BILLING

ERRORS .................................................................................. C4-12

C4.16. CREDITS FOR EXCESS REPORTS (MATERIEL RETURNS

PROGRAM) .............................................................................. C4-12

CHAPTER 5 INTERFUND BILLING SYSTEM PROCEDURES

C5.1. POLICY..................................................................................... C5-1

C5.2. PRINCIPLES OF THE INTERFUND BILLING SYSTEM........... C5-1

C5.3. PREPARATION OF INTERFUND BILLS.................................. C5-2

C5.4. CENTRAL ACCOUNTS OFFICES .......................................... C5-2

C5.5. INTERFUND REPORTS........................................................... C5-3

C5.6. STATEMENT OF INTERFUND TRANSACTIONS.................... C5-3

C5.7. CENTRAL ACCOUNTS OFFICE LEVEL INTERFUND

PROCEDURES......................................................................... C5-6

CHAPTER 6 DEFENSE AUTOMATIC ADDRESSING SYSTEM

C6.1. GENERAL................................................................................. C6-1

C6.2. MILITARY STANDARD BILLING SYSTEM PROCESSING...... C6-1

C6.3. BILL COPY RETRIEVAL........................................................... C6-3

C6.4. FUND CODE TABLES............................................................. C6-4

C6.5. MILITARY STANDARD BILLING SYSTEM INQUIRY

PROCESS................................................................................. C6-4

C6.6. MILITARY STANDARD BILLING SYSTEM-RELATED

REPORTS................................................................................. C6-5
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TOC-3 TABLE OF CONTENTS

C6.7. OTHER DEPARTMENT OF DEFENSE ACTIVITY ADDRESS

CODES AUTHORIZED INTERFUND ....................................... C6-10

CHAPTER 7 VERIFICATION OF FUNDS AVAILABILITY WEB CALL FOR 

REQUISITIONS SUBMITTED VIA INTERNET ORDERING 

APPLICATIONS

C7.1. IMPLEMENTING FUNDS AVAILABILITY VERIFICATION ....... C7-1

C7.2. FUNDS AVAILABILITY REQUEST.......................................... C7-1

C7.3. BUSINESS RULES .................................................................. C7-2

C7.4. FUNDS AVAILABILITY REPLY................................................. C7-2

C7.5. BUSINESS RULES .................................................................. C7-2

C7.6. PROCESSING MULTIPLE LINE ITEMS................................... C7-3

C7.7. VERIFICATION OF AVAILABILITY REPLY CODE................... C7-3

C7.8. CRITERIA FOR UNACCEPTABLE REQUISITION

PROCESSING .......................................................................... C7-4

C7.9. REQUISITON MODIFICATIONS .............................................. C7-5

C7.10. REQUISITION FOLLOW-UPS .................................................. C7-5

C7.11. REVISION OF REQUISITION CONTENT ................................ C7-6

C7.12. ALTERNATIVES FOR UNTIMELY APPLICATION

INTERFACE.............................................................................. C7-6

C7.13. BATCH ACCEPTANCE ............................................................ C7-7

APPENDIX 1 FUND CODE TABLES AND RELATED LISTINGS ................. AP1-1

APPENDIX 2 CODES ..................................................................................... AP2-1

AP2.1 DOCUMENT IDENTIFIER CODES........................................... AP2.1-1

AP2.2 FUND CODES .......................................................................... AP2.2-1

AP2.3 BILLING ADVICE CODES ........................................................ AP2.3-1

AP2.4 BILLING STATUS CODES........................................................ AP2.4-1

AP2.5 TYPE OF BILL CODES............................................................. AP2.5-1

AP2.6 RECIPIENT OF BILLING STATUS CODES.............................. AP2.6-1

AP2.7 SALES PRICE CONDITION CODES........................................ AP2.7-1

AP2.8 GENERAL SERVICES ADMINISTRATION CUSTOMER

SUPPLY CENTER CODES....................................................... AP2.8-1

AP2.9 INFORMATION INDICATOR CODES....................................... AP2.9-1

AP2.10 SIGNAL CODES ....................................................................... AP2.10-1

AP2.11 FUNDS VERIFICATION REPLY CODE.................................... AP2.11-1

AP2.12 OTHER CODES........................................................................ AP2.12-1

APPENDIX 3 RECORD FORMATS................................................................ AP3-1

APPENDIX 4 WEB FUND CODE MASTER FILE LAYOUT........................... AP4-1
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TOC-4 TABLE OF CONTENTS

TABLES

Table Title

C1.T1. Supplemental Billing Procedures .......................................... C1-2 

C2.T1. Method of Billing .......................................... C2-5 

C2.T2. Standard Interfund Bill Numbers .......................................... C2-8 

C4.T1. Adjustments to Discrepancy Reports ........................................ C4-6 

C5.T1. Seller Central Accounts Offices .......................................... C5-2 

C5.T2. Buyer Central Accounts Offices .......................................... C5-3 

C5.T3. Department of Defense Central Accounts Offices..................... C5-5 

FIGURES

Figure Title

C6.F1. Interfund Billing Adjustment Example........................................ C6-6 

C6.F2. Interfund Bills by Billed Office Example..................................... C6-7 

C6.F3. Interfund Bills Rejected Example .............................................. C6-8 

C6.F4. Interfund Bill Retransmission Request ...................................... C6-8 

C6.F5. In-storage Visibility Redistribution Reimbursement Report ..... C6-9 

C6.F6. Rejected Bill by Billing Office..................................................... C6-10
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C1-1 CHAPTER 1

C1. CHAPTER 1 

INTRODUCTION

C1.1. GENERAL

C1.1.1. Purpose. This volume provides Defense Logistics Management 

Standards (DLMS) standard procedures for billing and related adjustments for sales of 

materiel and related services, collectively referred to as the Military Standard Billing 

System (MILSBILLS). This includes the related standard transactions for exchanging 

data in compliance with the procedures using either the DLMS Supplements (DS) 

variable length format or the legacy Defense Logistics Standards Systems (DLSS) fixed 

length 80 record position format. 

 C1.1.1.1. New and migrating systems implementations of the DLMS are to 

comply with the DLMS Supplements to Federal Implementation Conventions (ICs) for 

American National Standards Institute (ANSI) Accredited Standards Committee (ASC) 

X12 in accordance with DoD Directive 8190.1, “DoD Logistics Use of Electronic Data 

Interchange (EDI) Standards,”, May 5, 2000. The relevant DLMS Supplements are the 

DLMS 810L (Logistics Bill), DLMS 812R (Logistics Bill Adjustment Request), and DLMS 

812L (Logistics Bill Adjustment Request Response). All DLMS Supplements to Federal 

ICs may be accessed on the DLMS IC page. 

 C1.1.1.2. DLSS is the legacy implementation for billing, previously published 

as part of MILSBILLS. See Appendix 3 for the list of billing related document identifier 

code (DIC) formats.

C1.2.1. Use of This Volume. Use of this volume requires simultaneous access to 

DLMS Manual Volume 1 administrative items such as lists of acronyms and 

abbreviations, terms and definitions, and references; instructions for acquiring access to 

the DLMS standards data base; DLMS-to-Defense Logistics Standard System (DLSS) 

cross-references and DoD/ASC X12 Conversion Guides; specific guidance that applies 

to all implementation conventions; and functional and technical information that is 

relatively stable and applies to the DLMS as a whole.

C1.2. POLICY

C1.2.1. DoD 7000.14-R, “Department of Defense Financial Management 

Regulations,” provides the DoD policies governing procedures in this volume.

C1.2.2. DoDM 4140.01, “DoD Supply Chain Materiel Management Procedures,”

provides the DoD policies and governing procedures in this volume.
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C1-2 CHAPTER 1

C1.3. APPLICABILITY. This volume applies to the Office of the Secretary of Defense, 

Military Departments, Joint Staff, Unified and Specified Commands, Defense Agencies, 

and Defense Organizations (hereafter referred to collectively as "DoD Components") 

and, by agreement, to other organizations participating in the DLMS.

C1.4. FINANCE PROCESS REVIEW COMMITTEE. The Finance Process Review 

Committee (PRC) is the forum through which the DoD Components and other 

participating organizations may participate in the development, expansion, 

improvement, maintenance, and administration of the Interfund Billing System and other 

financial requirements for the DLMS. The Chairman, Finance PRC, in coordination with 

other Finance PRC members, is responsible for the contents of this volume of the 

DLMS. The identification of Finance PRC representatives, and other PRC related 

information, appears on the Finance PRC Webpage. Refer to Volume 1, Chapter 1 for 

a discussion of general DLMS PRC functions and responsibilities.

C1.5. SUPPLEMENTAL PROCEDURES. Supplemental procedures issued by the DoD 

Components and participating Agencies are authorized when additional detailed

instructions are required. The publications listed in Table C1.T.1 supplement the 

provisions of this volume within the DoD Components and participating Agencies:

Table C1.T1. Supplemental Billing Procedures

SERVICE or AGENCY SUPPLEMENTAL INSTRUCTIONS

United States Army

(USA) and United 

States Air Force 

(USAF)

Defense Finance and Accounting Service (DFAS)-

Indianapolis Center (DFAS-IN) Regulation 37-1, Finance 

and Accounting Policy Implementation

United States Navy

(USN) or United States 

Marine Corps (USMC) 

NAVSO P-1000, Department of the Navy Financial 

Management Policy Manual

General Services 

Administration (GSA) 

FPMR 101, Subchapter E, Subpart 101-26-8, 

Discrepancies or Deficiencies in GSA or DoD Shipments, 

Material or Billings

FEDSTRIP Operating Guide

C1.6. NONCOMPLIANCE. If reasonable attempts to obtain compliance with prescribed 

procedures or resolution of DLMS Finance related problems are unsatisfactory, the 

activity having the problem will request assistance from its DLMS Finance PRC 

representative. The request will include information and copies of all correspondence 

pertinent to the problem; including the document number, the number and date of the 

DLMS bill, and billing office. The representative will take the necessary actions to 
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C1-3 CHAPTER 1

resolve the issue or problem. The actions may include requesting assistance from the 

Chairman.

C1.7. SIMULATED MOBILIZATION EXERCISE

C1.7.1 When establishing plans that require simulated mobilization exercises, 

identify the associated transactions as simulated mobilization exercise transactions as 

provided for in the applicable implementation convention. The common mechanism in 

the DLMS Supplement is to set the Purpose Code of the beginning segment to 77–

Simulation Exercise. Do not process simulated mobilization transactions in the supply 

distribution system(s) as action documents that affect accountable/unit records. The 

DoD Component activities responsible for initiating these exercises must use extreme 

caution to ensure procedures are explicit and to coordinate with all participants.

C1.7.2. DLSS has reserved certain DIC series for use in mobilization or other 

exercises. Within the legacy DLSS, DIC H series transactions are reserved for use 

during simulated mobilization exercises in lieu of the normal F or G series DICs. 

Although not mandatory, exercise planners are encouraged to use the H series DIC. 
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C2-1 CHAPTER 2

C2. CHAPTER 2 

BILLING PROCEDURES

C2.1. CRITERIA FOR BILLING

C2.1.1. Shipments from Stock. Billing will be effected on the basis of drop from 

inventory or performance of services. Exceptions are as follows:

 C2.1.1.1. Security Assistance. Billings for security assistance will be effected 

upon constructive delivery.

 C2.1.1.2. Petroleum, Oil, and Lubricants (POL). Billings for bulk POL 

shipments may be billed after notification of receipt or 15 calendar days after the date of 

shipment or issue, whichever occurs first.

 C2.1.1.3. Perishable Subsistence Chill and Freeze Items. Billings for 

perishable subsistence chill and freeze items will be effected upon drop from inventory. 

Billings for fresh fruits and vegetables will be effected upon receipt of an issue 

transaction from DLA Troop Support.

 C2.1.1.4. Drawdowns

 C2.1.1.4.1. Materiel requisitioned under authority of Section 506 of the 

Foreign Assistance Act, as amended (i.e. , when the Foreign Military Sales (FMS)/Grant 

Aid (GA) type of assistance code is C), may not be billed until funds are appropriated, 

with the exception of Working Capital Fund activities. Although Section 506 does not 

provide obligation or disbursing authority, it does permit the drawdown of existing DoD 

stocks subject to an appropriation to be made at a later date. Since there is no 

assurance that DoD accounts will be reimbursed, the transfers cannot be recorded as 

accounts receivable. Therefore, issues under Section 506 will be treated as transfers 

without reimbursement. The transfer without reimbursement will be reversed when 

appropriations are received to reimburse the DoD account for the transfer. Section 506 

draw downs of General Services Administration (GSA) or other non-DoD stocks are not 

authorized.1

 C2.1.1.4.2. All requests for Defense Working Capital Fund (DWCF) 

activities (to include transportation) will include a funding source, allowing DWCF 

1Section 552 of the Foreign Assistance Act of 1961 allows the President to "direct the drawdown of 

commodities and services from the inventory and resources of any agency of the United States 

Government”. Under DLMS, except for the use of DoD (Section 506) or any agency (Section 552) 

assets, drawdowns under both sections are identified and treated similarly.
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C2-2 CHAPTER 2

activities to be reimbursed by the Military Departments without delay. Orders will not be 

accepted without a funding source. Refer to DoD 7000.14-R, “Department of Defense 

Financial Management Regulations (FMRS)”, Vol. 12, paragraph 230502 and Vol. 11B, 

paragraph 110106.A.).

C2.1.2. Direct Deliveries of Materiel from Contractors. When an inventory item is 

out of stock, is not carried, or has otherwise been requested via direct delivery of 

materiel from a vendor, the billing will be effected upon notification of receipt of materiel 

by the customer or notification of shipment by the vendor.

C2.1.3. In-Storage Visibility Lateral Redistributions. When an Integrated Materiel 

Manager/Inventory Control Point (IMM/ICP) laterally redistributes materiel, billing to the 

requisitioning activity will be effected upon notification of receipt by the requisitioning 

activity. The reporting activity bills the IMM/ICP per standard supply fulfilment 

procedures. The IMM/ICP may seek bill adjustments from the reporting activity for 

discrepancies the IMM/ICP has adjusted for the requisitioning activity.

C2.1.4. In-Storage Visibility Procurement Offset. When materiel is returned to the 

IMM/ICP to offset or preclude procurement, reimbursement to the returning activity is 

authorized upon receipt, inspection, and acceptance of materiel as evidenced by the 

IMM/ICP’s generation of a creditable Materiel Receipt Status.

C2.1.5. Customer Asset Report Credits. Materiel Return Program (MRP) credits 

are authorized upon receiving notification that materiel authorized for return under 

creditable procedures has been received in the offered condition and quantity.

C2.1.6. Materiel Services. Billings for services related to materiel shipments and 

returns not included in the materiel price are authorized after the services are rendered.

C2.1.7. Obligations for Requisitioned Materiel. Establishing an obligation for the 

proper amount under the requisition document number is essential for the timely and 

automated processing of interfund bills. Failure to do so is a violation of financial 

management procedures and may delay processing and increase workload for both 

DFAS and submitting Component personnel. DoD Components that either (1) establish 

business processes for requisitioning outside their customer’s Component sponsored 

supply system, e.g., via internet ordering applications, or (2) authorize their own 

Component personnel to satisfy requirements through the use of external ordering 

processes, will support adherence to standard DoD financial business processes.

 C2.1.7.1 DoD Components may authorize manual recording of the financial 

obligation by the customer as a separate action until such time as an automated 

interface between the ordering application and a Component-sponsored financial 

system is available. Where an interface is not available, external ordering applications 

will alert users to comply with their Component-directed financial procedures.
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C2-3 CHAPTER 2

 C2.1.7.2 Procedures for on-line internet ordering application real-time 

verification of funds availability and funds availability response for are provided under 

DLMS Vol 4, Chapter 7.

C2.2. PREPARATION OF BILLS

C2.2.1. General. Bills will be prepared within 30 calendar days of the criteria 

provided in section C2.2 and must identify each shipment, delivery, service performed, 

or refund earned.

C2.2.2. Materiel Billing and Credit Amounts. In general, billings for materiel will be 

at the standard price in effect at the time of shipment, and credit adjustments (refunds) 

will be at the price originally billed. Exceptions are identified in the following 

subparagraphs. Billings and credits for services or allowances related to materiel 

shipments will be processed as prescribed by section C2.5.

 C2.2.2.1. Lateral Redistribution Payments. Reimbursements for materiel 

laterally redistributed will be processed using the average acquisition cost provided 

by the ICP/IMM on the LRO. Payments may be fully or partially recouped by the 

IMM/ICP through a billing adjustment request when a validated discrepancy report 

documents the materiel was not shipped in a condition or quantity warranting full 

payment. 

 C2.2.2.2. In-Storage Visibility Procurement Offset and MRP Credits. Credits 

will be processed at the acquisition cost in effect at the time of receipt. Credits may be 

lower if, in the opinion of the IMM/ICP, the received materiel is not in a condition and/or 

quantity to warrant full credit.

 C2.2.2.3. Quality Deficiency Reports. When the original requisition number 

cannot be identified, the credits will be at the current standard price.

 C2.2.2.4. Materiel Returns to DLA from Industrial Sites under Base 

Realignment and Closure Retail Storage and Distribution/Inventory Management and 

Stock Positioning, and National Inventory Management Strategy2. A variation of the 

MRP program is used for processing materiel returns to DLA from selected sites in 

support of the Base Realignment and Closure (BRAC) Retail Storage and Distribution 

(SS&D)/Inventory Management and Stock Positioning (IMSP) and the National 

Inventory Management Strategy (NIMS). Standard MRP DLMS/MILSTRIP transactions 

do not apply. No credit for packaging, crating, handling, or transportation (PCH&T) will

be provided.

2 DLA is required to request approval of new procedures supporting BRAC/NIMS allowing full materiel 

credit for returns regardless of asset position with no credit for PCH&T.
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C2-4 CHAPTER 2

 C2.2.2.4.1. Industrial Sites. DLA managed materiel returned by an 

industrial customer at BRAC industrial sites will be accepted into DLA inventory 

regardless of DLA wholesale asset stock position. Credit will be processed based upon 

a receipt of the returned materiel corresponding to a sale to Service maintenance 

(identified by DoD Activity Address Code (DoDAAC) series/internal customer group) for 

the same materiel and condition completed within the 60-day period prior to the date on 

the return. Up to 100 percent credit will be processed at the full selling price of the item 

on the original order(s) used as reference for return quantity less than or equal to the 

quantity on the reference order(s). DLMS/MILSBILLS Billing for Issue from Stock 

(DLMS 810L/DIC FA2) will be used to provide credit under modified business rules. 

Credit for any quantity returned over the original amount, in a different condition code 

from the original sale or unmatched is subject to DLA ICP stock position using business 

rules equivalent to the MRP for determining whether to provide credit/credit amount 

contained in DoDM 4140.01, “DoD Supply Chain Materiel Management Procedures,” 

February 10, 2014. The Service’s financial system will be notified of any resulting credit 

via a DLMS/MILSBILLS Materiel Returns Program Credit (DLMS 810L/DIC FD2).

 C2.2.2.4.2. National Inventory Management Strategy Sites. Credit for 

materiel returns from a NIMS site customer will be processed based upon the return 

receipt. The DLA ICP will process the receipt and determine whether a sale has 

occurred for the same materiel, condition code, and customer within a 60-day time 

frame reflecting the exact same document number as the receipt (return) document. If 

there is an exact matching sale, the customer will receive credit equal to the original 

sale. Credit for any quantity returned over the original amount, in different condition 

code from the original sale or unmatched is subject to credit/credit amount from 

C2.2.2.4.1. The Service’s financial system will be notified of any resulting credit via a 

DLMS/MILSBILLS Materiel Returns Program Credit (DLMS 810L/DIC FD2). 

C2.2.3. Method of Billing

 C2.2.3.1. Bills arising from transactions containing a National Stock Number 

(NSN) within the DoD will be collected through the Military Standard Billing System 

(MILBILLS) interfund billing procedures when supported by the supply and accounting 

systems. The provider will not accept a Military Interdepartmental Purchase Request 

(MIPR) if interfund can be used. Manual billing (e.g., the XP fund code) will not be used 

unless approved by the Deputy Chief Financial Officer. For intragovernmental interfund 

disputes, follow the dispute process outlined in Chapter 4.3 Billings to DoD offices must 

be under interfund procedures except as provided below.

 C2.2.3.2. Billing will be under noninterfund procedures when:

3 From DoD 7000.14-R, Volume 4, Chapter 3 Receivables, Paragraph 030504.B (November 2009)
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C2-5 CHAPTER 2

 C2.2.3.2.1. The bill-to office is non-DoD (Bill-To Service Code is 

numeric, G, or Z). 

 C2.2.3.2.2. The bill-to office is a DoD contractor (Bill-To Service Code is 

C, E, HG, L, Q, SD, or U). 

 C2.2.3.2.3. The bill-to office is DoD (Bill-To Service Code is alpha other 

than C, E, G, HG, L, Q, SD, U, or Z) and the fund code requires noninterfund billing 

(normally XP fund code). 

 C2.2.3.2.4. The bill-to office is another-DoD Component (Bill-To Service 

Code is H) and the fund code is not identified as a valid fund code. 

 C2.2.3.2.5. The bill-to office is Army & Air Force Exchange Service 

(AAFES) (Bill-To Service Code is H followed by an X). 

 C2.2.3.2.6. The bill-to office is SC4210, representing DoD EMALL, and 

the fund code is XP. This combination indicates billing via customer-provided 

Government purchase card or corporate credit card. No other use is authorized.4 

 C2.2.3.2.7. DAAS will reject bills when they fail any of the edits. See 

Chapter 6.2 for information about the routing and editing of bills processed through 

DAAS. Rejected bills will be reported back to the originating activity using DLMS 824R 

(Reject Advice Transaction) citing the applicable Reject Advice Code from DLM 

4000.25, DLMS, Volume 2, Appendix 2.8. Rejected bills may include a narrative 

description indicating the reason for rejection, in addition to the Reject Advice Code. 

Billing offices will correct the rejected bills and resubmit them to the DAAS. Billing 

offices will ensure that all appropriate adjustments for rejected billings and interfund 

collections are made to seller accounting records.

 C2.2.3.3. Method of Billing Summary. Billing methods are summarized in 

Table C2.T1.

Table C2.T1. Method of Billing

Condition

Number

Billed DoDAAC 

Begins With: And Fund Code is: 

Then the Billing 

Method is:

1 C, E, G, HG, 

HX, L, Q, SD, U, 

Z, or numeric

Any NON 

INTERFUND

4 Refer to ADC 1009A.
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C2-6 CHAPTER 2

Condition

Number

Billed DoDAAC 

Begins With: And Fund Code is: 

Then the Billing 

Method is:

2 Any Service 

code

XP or otherwise 

designates 

noninterfund

NON 

INTERFUND

3 H Not identified as 

eligible for interfund 

billing

NON 

INTERFUND

4 SC4210 XP Government 

purchase card 

or corporate 

credit card 

(Reserved for 

DoD EMALL 

requisitions) 

5 Anything other 

than conditions 

described by 1, 

2, 3, or 4

INTERFUND

C2.2.4. Determining Bill-To Parties

 C2.2.4.1. Billed Party. Ordering activities will identify a billed party DoDAAC 

for all requisitions or other orders, including nonreimbursable orders.

 C2.2.4.2. Billed Party Not Identified. Item managers or other providers of 

goods and services will reject requisitions or other orders when a valid billed party is not 

identified. In the event an order comes through without a valid bill-to party, billing 

offices will designate the ordering or submitting activity as the bill-to party if, for 

whatever reason, they are unable to identify a valid billed party. The Service Security 

Assistance Control Office will be designated as the bill-to party for unidentifiable security 

assistance requisitions. The Service control offices are: Army–W25P02, Navy–

N65916, and Air Force–FG2303.

 C2.2.4.3. The mailing address for noninterfund bills will be the clear text 

address prescribed for billing (TAC 3 if assigned; otherwise TAC 1) in the DoDAAD 

(DLM 4000.25, Defense Logistics Management Standards Manual, Volume 6, Chapter 

2). The routing for interfund bills will be based on the billing Communication Routing 

Identifier (COMMRI).
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Change 12

C2-7 CHAPTER 2

C2.2.5. Nonreimbursable Bills. Materiel issued under nonreimbursable 

procedures must be reported to the billed office using the Notice of Nonreimbursable 

Issue (810L/DIC FE_).

C2.2.6. Interfund Bills

 C2.2.6.1. Use of Interfund. If the bill is paid under interfund procedures, the 

billing office will report the collection to its servicing finance center on its seller interfund 

report. A separate interfund bill will be prepared for billings applicable to a bill-to 

DoDAAC and treasury symbol.

 C2.2.6.2. An interfund bill consists of a Summary Billing Record (DS 810L, 

DIC FS_) and one or more detail billing records, but must not contain more than 495 

records in total. Noninterfund records must not be included on the same bill.

 C2.2.6.3. Interfund bills are forwarded to DAAS electronically for editing and 

further routing to the offices billed as described in Chapter 6. Only billings routed by 

DAAS will be eligible for interfund collection as prescribed in Chapter 5.

 C2.2.6.4. Separate detail billing records, selected from the Appendix 3 series 

appendices, will be prepared for each shipment or delivery supporting the summary 

billing record.

 C2.2.6.5. The fund code (see Appendix 2) provides procedures for 

converting fund codes to appropriations charged.

 C2.2.6.6. A separate interfund (or noninterfund) bill will be prepared:

 C2.2.6.6.1 when the billed office DoDAAC or fund code changes,

 C2.2.6.6.2. when the net amount of the bill (net amount of the detail 

billing records) equals or exceeds 10 million dollars,

 C2.2.6.6.3. when the number of billing records (summary plus detail 

billing records) exceed 495 records, or

 C2.2.6.6.4. when there are different Security Cooperation Customer 

Codes.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-8 CHAPTER 2

 C2.2.6.7. The recommended standard for interfund bill numbers appears in 

Table C2.T2. 

Table C2.T2. Standard Interfund Bill Numbers

If the Billing 

Month Is:

The 1st 

Position of the

Bill Number 

Will Be:

If the Billing 

Month Is:

The 1st 

Position of the

Bill Number 

Will Be:

January A or B July N or P

February C or D August Q or R

March E or F September S or T

April G or H October U or V

May J or K November W or X

June L or M December Y or Z

The remaining four positions of the bill number will be alpha 

or numeric (characters A-Z or 0 or 9). The bill number must

be unique within the billing month.

C2.2.7. Noninterfund Bills

 C2.2.7.1. When an activity is unable to use electronic data interchange (EDI) 

methods (i.e. DLMS 810L), it may use the SF 1080, “Voucher for Transfers between 

Appropriations and/or Funds,” or other form approved by the Treasury Department, 

such as GSA Form 789, “Statement, Voucher, and Schedule of Withdrawals and 

Credits” as the billing document for noninterfund bills.

 C2.2.7.2. An original of the noninterfund billing will be provided to the billed 

office. Noninterfund billings will, at a minimum, be supported by the following 

information5: document order number, description of the article or services, delivery or 

other performance date, quantity, and price. The document order number and 

description will usually be satisfied by the requisition document number and NSN. The 

delivery or performance date is the same as the day of year prescribed for the detail 

billing record appropriate for the issue or service.

5 Though not required, to facilitate the resolution of billing or payment disputes involving noninterfund bills, 

billing offices should also include electronic contact information on the bill.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-9 CHAPTER 2

 C2.2.7.3. Billing offices may, at their option and with the customer’s 

concurrence, provide automated support for noninterfund billings using the G series 

billing records. These billing records will be transmitted electronically to DAAS, which 

will pass the records to the billed office by the best means available. Hard copy billing 

documents are not required.

C2.2.8. Standard Line of Accounting/Accounting Classification. The Office of the 

Under Secretary of Defense (Comptroller) identified Standard Financial Information 

System elements that make up the Standard Line of Accounting (SLOA)/accounting 

classification elements.6 These SLOA elements are included in DLMS bills. Some 

elements may be acquired referentially through the authoritative data source SFIS Fund 

Code to Fund Account Conversion Table maintained at DAAS. Updates to the fund 

code table are accomplished by Component Fund Code Monitors designated in writing 

by their respective Components.

C2.3. RESERVED

C2.4. CORRECTION OF ERRONEOUS BILLINGS

C2.4.1. Billing Forwarded to Customer. When a billing office finds it has issued an 

invoice containing one or more erroneous billing lines, it will correct the erroneous billing 

line in a later invoice. Normally, billing offices are expected to reverse and reissue only 

the erroneous billing line, not the entire invoice. The corrections will be processed as 

soon as practical and will not await customer requests for adjustments.

C2.4.2. Billing Rejected by DAAS. Billings rejected by DAAS must be corrected 

and resubmitted to obtain reimbursement. Corrective procedures will include preserving 

the accounting records along with records of causative research to maintain the audit 

trail and the validity of the records. For example, in-transit interfund collections and paid 

accounts receivables related to the rejected bills will have to be reversed.

C2.4.3. Notifications. Billing offices will advise their Finance PRC representative of 

significant or mass billing errors and their planned corrections. Finance PRC 

representatives will assist in coordinating with billed offices and will apprise the 

impacted primary/alternate PRC members of the situation via e-mail. Notify the PRC 

Chair simultaneously at Defense Enterprise Data Standards Office Finance 

(financehq@dla.mil). Note that some financial systems may reject bills resubmitted with 

the same billing number.

C2.5. CANCELLATIONS. When a provider accepts a customer's request to cancel a 

requisition or other order, any billings generated for that requisition will be reversed in 

6 Joint Deputy Chief Management Officer and Under Secretary of Defense (Comptroller) Chief Financial 

Officer memorandum of September 14, 2012, subject “Department of Defense Standard Line of 

Accounting/Accounting Classification.” 
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-10 CHAPTER 2

the next billing cycle. When the cancellation involves diverting materiel back to stock, 

the billing will be reversed upon receipt of the materiel. Any charges related to the 

cancellation, such as contract termination costs, will be billed under noninterfund 

procedures.

C2.6. BILLING FOR ACCESSORIAL AND ADMINISTRATIVE COSTS

C2.6.1. DoD Shipments

 C2.6.1.1. Purpose. Accessorial and administrative costs may be invoiced 

using either interfund or noninterfund reimbursement methods. However, in all cases, 

billing will be accomplished in the same manner as the materiel. DoD 7000-14-R, 

Volume 6, provides the DoD policy for billing accessorial and administrative costs.

 C2.6.1.2. Normal Charges. Unless otherwise indicated on ordering 

documents or transactions, accessorial costs incurred for supply items requisitioned by 

DoD Activities will be charged to the same funds as the materiel.

 C2.6.1.3. Retail Loss Allowance. DoD 7000.14-R, volume IIB, requires the 

DWCF to grant a discount for retail losses to retail stock funds based upon net issues 

after authorized credits or offsets have been applied. These discounts are to provide 

funds for losses experienced at the retail stock fund level. Retail loss discounts will not 

be granted for sales to commissaries and customers of retail or installation level stock 

fund activities. However, retail loss discounts are authorized for all military clothing 

items sold to Military Exchanges.

 C2.6.1.4. Packing, Crating, Handling, and Transportation (PCH&T)

 C2.6.1.4.1. Reimbursements for packing, crating, and handling costs for 

(a) IMM/ICP directed lateral redistributions, (b) IMM/ICP authorized MRP and sales 

returns, and (c) IMM/ICP directed procurement offset returns associated with In-Storage 

Visibility (ISV) will be a percent of the materiel credit price. The rate will be 3.5 percent 

for consumable items and 1 percent for reparable items. Billing offices will use the 

Accessorial and Other Miscellaneous Billings record format to support these billings and 

reimbursements.

 C2.6.1.4.2. Reimbursements for transportation costs for (a) IMM/ICP 

directed lateral redistributions, (b) IMM/ICP authorized MRP and sales returns, and (c) 

IMM/ICP directed procurement offset returns associated with ISV will be for an amount 

equal to the IMM/ICP’s cost recovery rate for second destination transportation included 

in the selling price of the materiel and will be supported by a Billing for Transportation 

record format.
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Change 12

C2-11 CHAPTER 2

 C2.6.1.4.3. Billing offices will use the Accessorial and Other 

Miscellaneous Billings to support reimbursements for authorized repackaging based 

upon a validated Supply Discrepancy Report under Volume 2, Chapter 17.7

 C2.6.1.4.4. Billing offices will use the Accessorial and Other 

Miscellaneous Billings or other appropriate record to support billings and 

reimbursements for other authorized PCH&T, administrative, or accessorial charges.

 C2.6.1.4.5. Reimbursement for PCH&T will not be provided for materiel 

returns to DLA industrial sites under BRAC SS&D/IMSP, or NIMS sites8. Refer to 

C2.2.2.4.

C2.6.2. GSA Shipments

 C2.6.2.1. General. GSA will assess accessorial and administrative costs on 

shipments to the Department of Defense as indicated in this section.

 C2.6.2.2. Transportation Charges

 C2.6.2.2.1. Paid by GSA. GSA will pay transportation charges on stock 

items to:

 C2.6.2.2.1.1. Consignees in the CONUS, and, where scheduled, 

surface commercial transportation services are available in Hawaii, the Commonwealth 

of Puerto Rico, the Virgin Islands, the southeast peninsula of Alaska, central Alaska (rail 

belt), and Kodiak Island.

 C2.6.2.2.1.2. A U.S. port of embarkation for overseas destinations 

not included in subparagraph C2.6.2.2.1.1.

 C2.6.2.2.2. Paid by Customer. GSA will not pay transportation charges 

for shipments of special order program (nonstock) items, purchased free on board 

(FOB) origin. GSA will, however, prepay and bill the agency as a separate item for:

 C2.6.2.2.2.1. Transportation charges to a CONUS destination or a 

U.S. Port of Embarkation on F.O.B. origin items. 

 C2.6.2.2.2.2. Transportation charges from a CONUS destination or 

a U.S. Port of Embarkation to consignees in Hawaii, the Commonwealth of Puerto Rico, 

the Virgin Islands, the Southeast Peninsula of Alaska, Central Alaska (rail belt), and 

Kodiak Island.

7 Refer to ADC 1203

8 DLA is required to request approval of new procedures supporting BRAC/NIMS allowing full materiel 

credit for returns regardless of asset position with no credit for PCH&T.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-12 CHAPTER 2

 C2.6.2.2.2.3. Transportation charges billed under interfund 

procedures will be billed using the Accessorial and Other Miscellaneous Billings record.

 C2.6.2.3. Export Charges

 C2.6.2.3.1. Surcharge will be assessed at the rate of 10 percent of the 

value of the materiel ordered and shipped to customers overseas from GSA wholesale 

distribution centers and vendors when unique DoD marking/packing requires the 

shipment be physically handled by a GSA export packing facility. The export surcharge 

will be billed as follows:

 C2.6.2.3.2. A flat fee of $5 administrative charge per requisition line will

be assessed for export shipments not physically handled by a GSA export packing 

facility.

 C2.6.2.3.3. The export services performed on shipments for customers 

overseas may vary by customer location, commodity, mode of shipment, and other 

criteria and include: monitoring and expediting delivery to meet required delivery date; 

over packing and documenting dangerous/hazardous shipments; challenging air eligible 

shipments; unitizing, consolidating, and palletizing cargo; arranging for seavans to 

source load cargo and document shipments for delivery to ports of embarkation; and 

others.

 C2.6.2.3.4. GSA will annually review actual costs to perform export 

services and, as appropriate, propose changes in the above rate for use throughout 

each fiscal year. The Under Secretary of Defense (Comptroller) will be advised 

sufficiently in advance for appropriate program and budget planning.

C2.7. BILLING FOR PROGRESS AND ADVANCE PAYMENTS

C2.7.1. Progress Billings

 C2.7.1.1. Purpose. Progress payments may be billed via interfund whenever 

the order received from the customer specifies that progress billings via interfund are 

authorized. Documentation of the agreement by the customer to allow progress billing 

via interfund may be used in lieu of a specific provision on each order.

 C2.7.1.2. Billing Basis. Billings made for progress payments will be based 

upon documentary evidence of satisfactory performance and must not exceed the 

amount of the customer order.

 C2.7.1.3. Offsets. The billing office will offset billing lines for deliveries 

against all outstanding progress billings related to those deliveries. Billing lines will be 

reported for both the sales price of the shipment and the amount of the progress billing 

being liquidated. The billing method elected for the progress payment will also be the 

method used to invoice for the delivery.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-13 CHAPTER 2

 C2.7.1.4. Multiple Progress Billings. Although multiple progress billings may 

have been submitted against an order, a single recoupment billing may be reported for 

the total amount of the progress billings.

C2.7.2. Advance Billings

 C2.7.2.1. Applicability. Advance billings may not be billed via interfund. 

When authorized, advance funding will be satisfied via noninterfund and by the use of 

appropriation level, rather than project or order level, advances.

 C2.7.2.2. Application of Advances. Received advances must be returned or 

applied to accounts receivable before the end of the fiscal year.

C2.8. INTO-PLANE FUEL SALES

C2.8.1. Applicability. These procedures apply to DoD into-plane issues (sales) of 

fuels to DoD aircraft except when other billing procedures are specified by the terms of 

an inter-Service support agreement.

C2.8.2. Reimbursable Issues. Reimbursable issues (sales) of fuel into DoD 

planes by DoD activities will be billed at the standard price in effect at the time of issue.

C2.8.3. Contractor Fuel Issues. Contractor into-plane fuel issues will be billed at 

the standard price applicable to each such issue.

C2.8.4 DWCF Billing. Billing offices funded by the DWCF will grant credit for DoD 

aircraft defueling based on supply defueling slips at DWCF prices.

C2.8.5. Credits. Credits will be given for contractor into-plane defueling of DoD 

aircraft based on a defueling slip at the standard price given for each defueling.

C2.8.6. Into-plane fuel bills will use the Billing for Into-Plane Issues record format.

C2.9. HAZARDOUS MATERIEL and WASTE BILLINGS

C2.9.1. Users of DLA's hazardous materiel and waste disposal services will

provide DLA with a disposal turn-in document (DD Form 1348-1A, “Issue 

Releases/Receipt Document,” or 1348-2, “Issue Release/Receipt Document with 

Address Label”) as prescribed by DLM 4000.25. Since these services are provided on 

a reimbursable basis, the order will be funded in accordance with the standards 

prescribed by DoD 7000.14-R. The order will generally authorize DLA to use the 

interfund billing system to reimburse themselves for these services.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-14 CHAPTER 2

C2.9.2 General9

 C2.9.2.1. General policies and procedures governing hazardous materiel’s

and waste disposal within the Department of Defense are prescribed by DoD 4160.21-

M, “Defense Materiel Disposition Manual,” August 18, 1997. DLA Disposition Services 

(formerly the Defense Reutilization and Marketing Service) is authorized to bill for these 

services under interfund billing procedures and will use the Billing for Decentralized, 

Noncatalogued, and Nonstocked Items billing record.

 C2.9.2.2. Requestors of services wanting to dispose of hazardous waste and 

materiel must follow the procedures in DoD 4160.21-M and Chapters 4 and 29 of DLM 

4000.25, DLMS Volume 2. These procedures require preparation of a disposal turn-in 

document (DTID) in accordance with instructions prescribed by MILSTRIP procedures10

and provide it to the DLA Disposition Services Field Office (formerly Defense 

Reutilization and Marketing Office (DRMO)). The DLA Disposition Services Field Office 

will provide the generator with a receipt copy of the DTID at the time of turn-in.

C2.9.3. Hazardous Waste Disposal

 C2.9.3.1. Hazardous waste disposal services are provided on a reimbursable 

basis and generators must, therefore, contact their servicing finance office to ensure 

that funds are obligated for these services. Prior to actual turn-in and disposal, the cost 

of hazardous waste disposal services may be estimated by referring to the contract 

governing the materiel being disposed of. The estimated cost of the disposal must be 

obligated under the DTID number. Contact the DLA Disposition Services Field Office 

for assistance in estimating the cost.

 C.2.9.3.2. The DLA Disposition Services Field Office will provide the 

generator with copies of the disposal manifest (DD Form 1155) and any modifications 

as the disposal request is executed and modifications are agreed to. The DLA 

Disposition Services Field Office will also provide the generator with a certified copy of 

disposal for each DTID. Generators must advise their servicing finance office when 

estimated amounts obligated at the time of turn-in or execution are lower than actual 

amounts indicated on these documents.

 C2.9.3.3. Establishing an obligation for the proper amount under the DTID 

document number is essential for the timely and automated processing of interfund 

charges. Failure to do so is a violation of financial management procedures and will

9 The “background” information in this subsection is provided to assist financial personnel in 

understanding their responsibilities with regard to hazardous waste and materiel disposal services. Any 

conflicts between information contained in this subsection and procedures prescribed by MILSTRIP or 

DoD 4160.21-M will be resolved by following MILSTRIP procedures. 10 DLM 4000.25, DLMS Volume 2, Appendix 8.49 Transfers To DLA Disposition Services Field Office on 

DD Form 1348-1a Issue Release/Receipt Document, or DD Form 1348-2, Issue Release/Receipt 

Documents With Address Label.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-15 CHAPTER 2

delay updating generator accounts and increase workload on both DFAS and generator 

personnel.

C2.9.4. Hazardous Materiel Disposal

 C2.9.4.1. Unlike hazardous waste, disposal of hazardous materiel may not 

result in any charges to the generator. Therefore, unless you are certain you will incur 

disposal charges, generators should not obligate turn-ins of hazardous materiel. After 

receipt of the hazardous materiel DTID, the DLA Disposition Services Field Office must 

advise the generator if disposal costs that are the responsibility of the generator will be 

incurred. The following determines whether or not the generator will be charged for 

disposal of hazardous materiel.

 C2.9.4.2. There will be no disposal costs charged to the generator if the DLA 

Disposition Services Field Office can dispose of the hazardous materiel through an 

existing contract or believes the materiel can be reutilized, transferred, donated or sold.

 C2.9.4.2.1. DLA Disposition Services Field Offices will provide the 

generator with a monthly Disposal Funding Status Report of the DTIDs that were 

successfully reutilized.

 C2.9.4.2.2. Generators who have open hazardous materiel disposals in 

process will contact the DLA Disposition Services Field Office if they fail to receive a 

monthly Disposal Funding Status Report.

C2.9.5. When the preceding condition does not apply, the hazardous materiel 

becomes hazardous waste, the disposal will be on a reimbursable basis, and hazardous 

waste disposal procedures apply. Funding for this hazardous waste disposal must be 

provided to the DLA Disposition Services Field Office within 5 workdays of notification. 

The DLA Disposition Services Field Office must not proceed with the disposal of the 

now classified hazardous waste until funding is confirmed by the generator.

C2.10. GENERAL SERVICES ADMINISTRATION UNIQUE BILLINGS

C2.10.1. Automotive Vehicles

 C2.10.1.1. GSA is authorized to use the interfund billing system to invoice 

DoD activities for automotive vehicles purchased under a category one (reimbursable) 

MIPR. DoD activities submitting a MIPR must do so in accordance with paragraph 

8.7008 of the DoD Supplement to the Federal Acquisition Regulation, which requires 

activities to provide DLMS requisition data for each line-item to be delivered to each 

ship-to address.

 C2.10.1.2. For purposes of identifying and validating charges, GSA will

support interfund billings for automotive vehicles with a single line item billing register. 
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-16 CHAPTER 2

The register must show, in addition to the information shown on the billing record, the

full MIPR number under the columns headed "STOCK NUMBER.”

C2.10.2. GSA Customer Supply Center Billing Procedures

 C2.10.2.1. GSA bills DoD customers for Customer Supply Center (CSC) 

billings using either a customer provided MILSTRIP document number or a constructed 

pseudo-document number. The document number is constructed from the ordering 

DoDAAC of the customer provided at the time the account was opened, the Julian day 

the order was placed, and the last four positions of the ticket number. GSA will treat all 

line items requisitioned as a single order, with or without multiple line items, and bill for 

the order under the constructed document number if the customer doesn't provide a 

MILSTRIP document.

 C2.10.2.2. GSA CSC interfund bills will be supported by the GSA CSC Billing 

record.

 C2.10.2.3. Noninterfund bills will be supported by the Single Line Item Billing 

Register. The register must include the customer provided MILSTRIP document 

number in the stock number field.

 C2.10.2.4. GSA offers its customers the option of having its CSC billings 

billed to a Government purchase card. Activities having difficulties with interfund or SF 

1080 billings of CSC supplies may want to consider this option.

C2.11. ARMY EXCHANGE PRICING PROCESS

C2.11.1. The Army interim approach to the Exchange Pricing interim is a multisystem functionality implementation. Exchange Pricing employs a dual pricing system 

for a repairable NSN item based upon Standard Price (latest acquisition cost plus 

recovery rate) and Exchange Price (latest repair cost plus cost recovery rate) and a 

“buy one–return one” relationship with the customer (i.e., a qualified exchange pricing 

customer buys at the EXCHANGE PRICE and pays a penalty if a reparable is not 

turned-in within a specified period of time from the issue date). This process is 

applicable to Army customers and Army-managed materiel only; other Services will 

continue to pay Standard Price and receive 65 percent credit exchange upon receipt of 

carcass by the Army Primary Inventory Control Activity (PICA). 

C2.11.2. Once an item of supply is identified for a national repair program and the 

National Item Identification Number (NIIN) has an established Exchange Price, all 

requisitions for the items will be priced at the Exchange Price if the customer is an 

authorized Exchange Price customer.

C2.11.3. When a requisition submitted to the Supply Support Activity (SSA) is 

processed by the Standard Army Retail Supply System (SARSS), SARSS will 

determine if both the customer DoDAAC is an Exchange Price customer, and the NIIN 
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C2-17 CHAPTER 2

has an established Exchange Price indicator. As this transaction is processed through 

the Army supply system, middleware, Funds Control Module (including Exchange Price

Tracking) Defense Automatic Addressing System (DAAS), Commodity Control Supply 

System (CCSS), and Army Logistics Modernization Program (LMP), the Exchange Price

indicator will be used to identify the transaction as Exchange Price related. All the 

legacy systems will continue processing the MILS transactions; LMP will process DLMS 

transactions that are converted by DAAS. 

C2.11.4. All related supply transactions prepared by the Army will carry and 

perpetuate the Exchange Price Indicator. The following transactions will be impacted as 

a result of the Exchange Price implementation: Requisition; Requisition Modifier; 

Requisition Follow-up; Materiel Release Order; and Supply Status. The returns process 

will also process Exchange Price related transactions. The Materiel Receipt transaction 

will be generated by SARSS for all returns of Exchange Price NIINs, and will include an 

Exchange Price Type of Credit indicator for Unserviceable credit when applicable and

an Exchange Price Conversion Indicator to identify the need to provide credit according 

to the pre Exchange Price credit policy, which will last for 60 calendar days following 

Exchange Pricing implementation.

C2.11.5. If the return has an un-repairable condition code or the item is not 

returned within the established timeframe (Delta Delay Days), the national level systems 

(LMP, CCSS) will create an obligation adjustment based on the receipt from Middleware 

Funds Control Module of a Materiel Returns Supply Status (Delta Bill Trigger) 

transaction. As a result of processing the delta bill trigger the national systems will 

create the logistics/interfund bill transaction with an Exchange Price Indicator and Type 

Bill code to identify the specific type of Exchange Price bill to the Army financial system.

C2.12. NAVY EXCHANGE PRICING PROCESS

C2.12.1. The Navy uses a two tier pricing system for selling Depot Level 

Repairable (DLR) materiel to Navy customers. The Navy sells DLRs to other Services 

at full (standard) price and then provides carcass value credit when the carcass is 

returned. This is the same method the Air Force and Army use when selling repairable 

items to the Navy. The Standard Price is the price representing the full value of the 

DLR item, and is the price charged when a Not Ready for Issue (NRFI) unit (also 

referred to as a ‘Carcass’) is not turned in. The Net Price (also referred to as Exchange 

Price) is the price that includes the cost of repairing a DLR item, and is the price 

charged to customers when a NRFI unit has been or will be turned in. Navy customers 

indicate on their requisitions whether a NRFI unit is available for turn in via the Advice 

Code, and they are then charged Net or Standard Price accordingly.

C2.12.2. Received requisitions indicating that a carcass will be returned are 

tracked in the Navy’s Carcass Tracking System. This system monitors these 

requisitions and matches them with carcass returns as they occur. This system also 

generates follow ups to customers who have not returned their carcasses as promised. 
DLM 4000.25, Volume 4, January 22, 2024

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C2-18 CHAPTER 2

Ultimately, the system will trigger an additional charge to the customer if the carcass is 

not returned. Navy uses the term “Carcass Charge” for this additional billing, which 

represents the difference in value between Standard Price and Net (Exchange) Price. 

This additional billing is also referred to as a Delta Bill. If the customer returns the 

carcass after receiving the Carcass (Delta) Bill, then the additional billing is reversed, 

resulting in a Carcass Charge Reversal (Credit Delta Bill). Navy customers may also 

return excess DLRs for credit. The credit can be Standard, Net, or Carcass value.

C2.12.3. Under legacy format Defense Logistics Standard Systems 

(DLSS)/MILSBILLS billing, the Navy ICPs use the Sales Price Condition Code to 

indicate to customers that a bill is either Net (Exchange) Price or Carcass (Delta) Price. 

Once operational, the Navy’s ERP will replace the Navy ICP’s DLSS/MILSBILLS billing 

system with a DLMS based system. Since DLMS does not utilize a Sales Price 

Condition Code, Navy will use a combination of Stock Exchange Code and Type of Bill 

Code to indicate on the bill whether the price charged is Standard, Net, or Carcass 

price. DAAS will convert Navy bills back to DLSS/MILSBILLS format for any Navy 

customers unable to accept DLMS formats.

C2.13. INCLUSION OF TRANSPORTATION CONTROL NUMBERS ON DLMS 

LOGISTICS BILLS. Suppliers may bill on partial shipments with identical quantities 

under the same document number, which makes the bills appear as duplicates. 

Including the Transportation Control Number (TCN) on the DLMS Logistics Bill will 

resolve that problem. Partial shipment codes are part of the TCN structure in 

accordance with DTR 4500.9-R, “Defense Transportation Regulation”. Accordingly, 

reporting activities will include the TCN in DLMS Logistics Bill transactions. This is a 

DLMS enhancement, which may be implemented without prior authorization.
DLM 4000.25, Volume 4, April 11, 2012

C3-1 CHAPTER 3

C3. CHAPTER 3

PROCESSING AND PAYMENT OF BILLS

C3.1. PAYMENT OF NONINTERFUND BILLS

C3.1.1. Payments made to other Federal Agencies are due upon receipt and shall 

be paid in full. The following exceptions apply:

C3.1.1.1. Bills for issues to North Atlantic Treaty Organization (NATO) (Supreme 

Headquarters Allied Powers Europe (SHAPE)) (identified by billed office Department of 

Defense Activity Address Code (DoDAAC) WM1Q7K) are due 120 calendar days after 

the billed date.

C3.1.1.2. Bills for issues to United Nations (UN) Peacekeeping Forces (identified 

by billed office DoDAAC WN7GX8) are due 120 calendar days after the billed date.

C3.1.2. When the appropriations to be reimbursed and disbursed are both within the 

Department of Defense, bills may be paid either by check or through cross disbursing 

(no check) procedures. Payments involving appropriations outside the Department of 

Defense shall be by check.

C3.1.3. All remittances must include either the bill number or a copy of the bill.

C3.2. PROCESSING INTERFUND BILLS. Interfund bills are notices of disbursement 

of billed office funds by the billing office. Accordingly, billed offices shall take prompt 

action to record and clear the in-transit disbursement.

C3.3. ADJUSTMENTS

C3.3.1. Billed offices shall review all charges to ensure that billed items were 

ordered and that obligations are adjusted when appropriate. All requests for billing

adjustments must be prepared in accordance with Chapter 4.

C3.3.2. Billing or other discrepancies that do not meet the criteria for requesting 

adjustment, described in Chapter 4, must be recorded as obligations, funds disbursed, 

and expenses.
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Change 12 

C4-1 CHAPTER 4

C4. CHAPTER 4 

ADJUSTMENT PROCEDURES

C4.1. REQUESTING ADJUSTMENTS

C4.1.1. Submission of Adjustment Requests

 C4.1.1.1. Unless otherwise indicated in this chapter, requests for adjustment, 

follow-ups, and replies will be submitted by electronic means.

 C4.1.1.2. Requests are generally prepared using the Request for Billing 

Adjustment (DLMS 812R, DIC FAE) record. However, into-plane and bulk fuel related 

adjustment requests must use the Request for Adjustment of Fuel Billing (DLMS 812 R, 

DIC FJE). Refer to other Chapter 4 sections for more specific information on preparing 

requests for adjustments and follow-ups.

 C4.1.1.3. Requests for adjustments will normally indicate the billing office as 

the addressee and will be submitted to DAAS for processing and routing to the billing 

office. Requests for adjustments of GSA billings will be addressed to the GSA National 

Customer Service Center (DoD Activity Address Code (DoDAAC) 476437, RI code 

GSA). Correspondence to the Service Center, if necessary, may be directed to:

 General Services Administration

 National Customer Service Center

 1500 East Bannister Road

 Kansas City, Missouri 64131-3087

 Telephone: (800) 488-3111 (DSN) 465-1416

C4.1.2. Nonreimbursable. Forward a request for adjustment in the format 

prescribed for billing account code (BAC) 14 when the coding of the requisition indicates 

that the materiel was requisitioned under nonreimbursable procedures and a materiel 

billing was received.

C4.1.3. Accessorial. A request for adjustment in the format prescribed for BAC 15 

will be forwarded whenever accessorial costs are charged and the charges are not 

authorized.

C4.1.4. Timeframes. All requests for adjustments should be submitted within 30 

calendar days of receipt of the billing. Initial requests for adjustment received after the 

record retention period for billing records may be denied. When a discrepancy report or 

adjustment request is received within prescribed timeframes, nonavailability of records, 
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Change 12 

C4-2 CHAPTER 4

or the passing of the record by the time the report is validated or the request is 

processed, may not be used as a basis for denying the adjustment.

C4.1.5. Minimum Value

 C4.1.5.1. Adjustment for Billing Errors. In general, no request for adjustment 

should be submitted for billing errors when the amount of the error is $250 or less. As 

an exception to the general guideline, no request for adjustment should be submitted for 

billing errors when the amount of the error is $100 or less and the billing office is GSA or 

the materiel involved is a subsistence item.

 C4.1.5.2. Adjustment Types. There is no minimum value for requesting 

status on an anticipated or required billing, requesting a corrected bill when the received 

bill is incomplete, requesting a copy of a bill, requesting a change in the type of billing 

(interfund to noninterfund and noninterfund to interfund), or requesting adjustments for 

validated discrepancy reports.

 C4.1.5.3. Foreign Military Sales Billing Errors. There is no minimum value for 

adjustment of foreign military sales (FMS) billing errors. However, adjustment requests 

for FMS shipments may not be submitted when the request can be rejected per the 

general conditions of the U.S. Department of Defense Letter of Offer and Acceptance.

C4.2. CANCELING OR AMENDING REQUESTS FOR ADJUSTMENT

C4.2.1. Canceling Requests. Submitting offices may cancel requests for 

adjustments whenever the request is no longer valid or appropriate and the billing office 

has not provided a final reply to the request.

C4.2.2. Amendments. Requests for adjustments may be amended by canceling 

the original request and submitting a new request.

C4.3. FOLLOW-UP ON UNANSWERED REQUESTS FOR ADJUSTMENT

C4.3.1. Adjustment Requests. Except for follow-ups to DAAS, offices submitting 

adjustment requests will follow-up on requests for adjustments remaining unanswered 

for more than 14 calendar days after submission. If the request for adjustment remains 

unanswered for more than 14 calendar days after follow-up, submitting offices will 

forward a second and final follow-up by letter or message to the billing office. In 

addition to providing the billing office with the information required to process the 

request, the final follow-up will identify the dates of initial and follow-up request.

 C4.3.1.1. Follow the procedures prescribed for noncompliance and other 

problems (see Chapter 1) when requests for adjustments or requests for MRP credits 

remain unanswered for more than 30 calendar days after the second follow-up or if an 

interim response was received and the promised date has passed.
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C4-3 CHAPTER 4

 C4.3.1.2. Follow up to DAAS for copies of interfund bills that were requested 

but not received.

C4.3.2. Credit Follow-Up. Offices designated to receive Materiel Returns Program 

(MRP) credit will initially follow-up on the credit due when the credit has not been 

received and more than 30 calendar days have elapsed since the creditable status was 

received. A second follow-up will be submitted if a reply or credit is not received within 

30 calendar days of the initial follow-up.

C4.4. REPLYING TO REQUESTS FOR ADJUSTMENT OR MATERIEL RETURNS 

PROGRAM CREDIT

C4.4.1. Processing Adjustments. Billing or adjustment processing offices will reply 

to adjustment requests using Defense Logistics Management Standard (DLMS) 812L, 

Adjustment Request Reply transaction. The DLMS Supplement will also be used to 

reply to follow-up requests.

C4.4.2. Responding to Requests. Billing offices will respond to all requests for 

adjustment within 13 calendar days of the date the request is received. Billing offices 

will respond to follow-up requests for adjustment within 13 calendar days of the date the 

request is submitted. Replies to adjustment requests (DLMS 812L, Document Identifier 

Code (DIC) FAR) and follow-ups (DLMS 812L, DIC FAS) are required and will also be 

forwarded to DAAS for processing and further routing to the adjustment requestor. As 

with the requests, fuel-related replies will follow the equivalent DIC FJ_ series formats. 

All adjustment replies will include an appropriate coded reply.

 C4.4.2.1. Responses to adjustment requests will be forwarded to the office 

designated by the recipient of billing status code. Adjustments will be forwarded to the 

original billed office.

 C4.4.2.2. Billing offices will respond to initial requests and first follow-up for 

MRP credit in the DLMS 812L, DIC FTB format. Responses will be forwarded, via DSN, 

to the office designated by the materiel receipt status (870M, DIC FTZ).

 C4.4.2.3. Billing offices will respond to second follow-up requests for 

adjustments and MRP credit within 30 calendar days of receipt. If the request cannot 

be answered within 30 calendar days, an interim response by letter or message will be 

provided. The response must be completed within 60 calendar days.

C4.5. ADJUSTMENT AMOUNT. In general, adjustments, when warranted, will be at 

the originally billed price. Adjustments for validated product quality deficiency reports 

(PQDRs) will be processed at the current standard price when the original billed price 

cannot be determined. Adjustments for Materiel Returns Program (MRP) credits will be 

at the current acquisition price or at a reduced price if, in the opinion of the Integrated 

Materiel Manager (IMM), the condition warrants such reduction.
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C4-4 CHAPTER 4

C4.6. INCOMPLETE OR UNSUPPORTED BILL

C4.6.1. An incomplete bill is one in which the interfund or noninterfund bill is not 

fully supported by detail billing records or information, respectively.

C4.6.2. Since DAAS will not pass incomplete interfund bills to billed offices and 

billing offices will not be reimbursed for bills not submitted to DAAS, a copy of the 

“incomplete” interfund bill will be requested from DAAS. 

C4.6.3. Requests for incomplete (i.e., unsupported) noninterfund bills will be 

addressed to the billing office and must cite BAC 19. In addition to responding to the 

request, whenever the bill referred to is on file, billing offices must always provide a fully 

supported copy or corrected bill to the billed office.

C4.7. BILLING STATUS PROCEDURES

C4.7.1. Obtaining Bill Status. When requisitioned materiel is received, intended 

billed offices must use an Adjustment Request (DLMS 812R, DIC FAE) to seek the 

status of the bill. When materiel was not ordered, or if ordered and not received, 

discrepancy report procedures apply. See DLMS Volume 2, Chapter 17 and DoD 

4500.9-R, Defense Transportation Regulation, Volume 2, Chapter 210 for discrepancy 

report procedures.

C4.7.2. Shipment Bill Status. When shipment status is received for requisitioned 

materiel and the materiel can be billed only upon evidence of constructive delivery, 

intended billed offices must use an Adjustment Request (DLMS 812R, DIC FAE) citing 

BAC 35 to seek the status of the bill. Billing offices may generate the required billing 

when properly completed requests are received and a billing is awaiting evidence of

constructive delivery. Billing offices will also initiate appropriate actions with their supply 

office to identify and resolve problems underlying this condition.

C4.7.3. Timeframe. At least 90 calendar days must have elapsed after receiving 

the materiel or, in the case of FMS shipments, shipment status before requesting the bill 

status. However, the status must be requested within a year of the shipment date (2 

years for FMS shipments). Billing offices may reject requests for billing status that are 

not submitted within these timeframes.

C4.7.4. When the billing status request involves fuels and is forwarded to DLA 

Energy (RIC S9F), the request will be mailed and must identify the supply source. If the 

supply source is a DLA Energy regional location, provide the location’s DoDAAC. If the 

supply source is a contractor, including contractor Into-plane, provide the contract 

number.

C4.7.5. Restrictions. Except for billings awaiting evidence of shipment or receipt, 

billing offices will not generate bills based solely upon a request for billing status.
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C4-5 CHAPTER 4

C4.7.6. DoD 7000.14-R, Department of Defense Financial Management 

Regulations (FMRS), Volume 10 has allowances for writing off unbilled liabilities and deobligating the related obligation when an invoice has not been received within 180 

calendar days from the date of acceptable final performance and there is documentation 

on file that at least two written requests for an invoice have been made. Refer to the 

reference for other conditions that must be met, such as establishing a reserve for late 

bills.

C4.8. BILL COPY PROCEDURES

C4.8.1. Requesting Copies. Requests for copies of interfund bills will be 

addressed to DAAS if the DAAS record retention period has not expired. Requests

must use the Request for Retransmission of Interfund Bill (DLMS 812R, DIC QB1) 

format. See Chapter 6 for DAAS record retention requirements and options for 

retrieving bill copies.

C4.8.2. Retransmitting Copies. DAAS will retransmit copies of all bills wherein the 

billing office DoDAAC, bill number, and year within decade and month of credit match 

the same information on the request.

C4.8.3. Copies of Noninterfund Bills. Requests for copies of noninterfund bills will 

normally be addressed to the billing office.

C4.9. REQUESTS FOR CHANGE IN BILLING METHOD

C4.9.1. Change in Billing Method

 C4.9.1.1. When billing offices bill under interfund procedures and MILSBILLS 

procedures do not allow for such billing, billed offices will forward requests for 

adjustment in the format prescribed for BAC 52.

 C4.9.1.2. When MILSBILLS procedures prescribe billing under interfund 

procedures, billing offices will deny requests for improperly billed interfund.

 C4.9.1.3. When the requisition or customer asset report improperly 

designates interfund billing and the interfund billing cannot be processed, refer to the 

following subparagraph for requesting rebilling under noninterfund procedures. 

C4.9.2. Properly Billed Interfund to Noninterfund

 C4.9.2.1. When a billed office is unable to process a billing record under 

interfund procedures, the billed office may have the item or items billed under 

noninterfund procedures by forwarding a request for billing adjustment citing BAC 51. 

Use of this advice code is an admission by the billed office that the requisition or other 

document was incorrectly coded.
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Change 12 

C4-6 CHAPTER 4

 C4.9.2.2. Requests citing BAC 51 may be submitted only when the funds or 

charge cannot be disbursed or processed under interfund procedures. All such 

requests will be honored by the billing office; the billing office may challenge this 

assertion.

C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS

C4.10.1. Financial Adjustment

 C4.10.1.1. Discrepancy reports will be submitted, reviewed, processed, 

validated, and responded to in accordance with the procedures described in the 

requirements in Table C4.T1.

Table C4.T1. Adjustments to Discrepancy Reports

Reporting of Transportation Discrepancies in Shipments DTR 4500.9-R

"Defense Transportation Regulation”

Supply Discrepancy Reporting, DLM 4000.25, Volume 2, Chapter 17

Product Quality Deficiency Program, DLAR 4155.24/AR 702-

7/SECNAVINST4855.5A/AFR 74-6 

Stock Readiness Program, DLM 4000.25, Volume 2, Chapter 21

 C4.10.1.2. Billing offices will process financial adjustments or claims citing 

the applicable Type of Bill Code (QD, WP, WU, or TD) based on the discrepancy report 

when the discrepancy report is validated and all of the following MILSBILLS or GSA 

criteria are met:

 C4.10.1.2.1. Discrepancy Not Otherwise Resolved. The discrepancy 

was not resolved otherwise; for example, the vendor does not replace deficient materiel 

for a validated PQDR.

 C4.10.1.2.2. Materiel Billed and Paid. The materiel was billed and paid 

previously in the case of reporting on a constructed document number, credit will not be 

authorized per Volume 2 C17.3.and C21.4.

 C4.10.1.2.3. Materiel Returned. The materiel is received by the storage 

activity in those cases where the discrepancy report reply requires the return. At the 

discretion of the SoS, adjustments may be processed prior to materiel return and then 

subsequently rebilled under the original document number due to failure to return 

materiel as directed.
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Change 12 

C4-7 CHAPTER 4

 C4.10.1.3. The discrepancy involves GSA shipments and the Transportation 

Discrepancy Report (TDR) exceeds $25 per line (detail billing record) (DBR) or the 

Supply Discrepancy Report (SDR) exceeds $50 per line (DBR). There is no minimum 

adjustment level on PQDRs involving GSA shipments. There are no adjustment dollar 

value limitations for discrepancies involving DoD shipments or materiel in storage 

reported via Storage Quality Control Report (SQCR). 

 C4.10.1.4. The original MILSTRIP requisition number is included on the 

PQDR, SDR, or SQCR. When the original requisition number cannot be identified, the 

originator, material owner, or screening point must include a constructed 14 position 

MILSTRIP document number using the originator, owning activity, or screening point’s 

DoDAAC for the first six characters, the current Julian date (YDDD) for the next four 

positions, and a four-position serial number beginning with “U” as the first position of the 

serial number. An example of a constructed document number is F123453175 U001. 

Code U is also carried as a utilization code under DLMS. Note: For SDRs, 

circumstances authorizing the use of a constructed document number are restricted to 

those described in DLMS, Volume 2, Chapter 17. For SQCRs, circumstances 

authorizing the use of a constructed document number are restricted to those 

descripted in DLMS, Volume 2, Chapter 21. Credit or replacement is not authorized for 

constructed document numbers.

 C4.10.1.5. Improper Commitment. When a reply to a discrepancy report 

improperly commits the billing office to providing an adjustment (e.g., the shipment was 

never billed), the billing office will ask the replying office to correct the reply to the 

discrepancy report.

C4.10.2. Other Discrepancy Adjustment Rules

 C4.10.2.1. Adjusting Discrepancy Reports. Requests for adjustments related 

to TDRs will be submitted only when the adjustment is not received and more than 60 

calendar days have elapsed since the report was filed. Requests related to PQDRs, 

SDRs, and SQCRs should be timely, but must not be submitted until a minimum of 60 

calendar days have elapsed since receiving notification that the discrepancy is validated

(i.e., that an adjustment is approved). When the promised adjustment for a discrepancy 

is contingent upon the return of materiel, the request will not be submitted until a 

minimum of 60 calendar days have elapsed since shipping the materiel with additional 

allowance for transportation time to the shipping activity. When a reply to a discrepancy 

report is not received, follow up as prescribed by DLMS Volume 2, Chapter 17 or 21, as 

applicable. 

 C4.10.2.2. The portion of payment for materiel laterally redistributed may be 

fully or partially recouped by the IMM when a discrepancy report documents the 

materiel was not shipped in a condition warranting full payment. 
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Change 12 

C4-8 CHAPTER 4

 C4.10.2.3. Activities responsible for discrepant shipments may be held 

responsible for costs incurred for repackaging, disposal, unauthorized returns, deficient 

packaging, and other item and packaging discrepancies that have been documented 

and validated under SDR procedures. Although other mutually agreeable arrangements 

may be made, such costs will normally be recovered under noninterfund procedures 

and will be supported by the validated discrepancy report. In addition, when such 

returns are creditable, these discrepancy costs may be offset against the credit to which 

the returning activity is otherwise entitled.

C4.11. ADJUSTMENTS FOR BILLING ERRORS

C4.11.1. The following are billing errors and will not be accepted for processing 

unless the minimum value criterion (Section 4.1) for requesting adjustment is met:

 C4.11.1.1. Duplicates

 C4.11.1.2. Wrong amount billed

 C4.11.1.3. Wrong office billed

 C4.11.1.4. Improper billed

 C4.11.1.5. Promised adjustment not received

 C4.11.1.6. Other problems

C4.11.2. Duplicates

 C4.11.2.1. Duplicate Billing Line

 C4.11.2.1.1. A duplicate billing line is a second or later billing for a 

single shipment or adjustment. If the second or later billing resulted from a second or 

later shipment, financial adjustment procedures do not apply. See, instead, discrepancy 

report procedures for duplicate shipments in DLMS Volume 2, Chapter 17. 

 C4.11.2.1.2. To obtain adjustment for duplicate detail billing records not 

previously adjusted by the billing office, submit a separate request for each duplicated 

billing record in the format prescribed for BAC 11.

 C4.11.2.2. Duplicate Bill

 C4.11.2.2.1. This is an interfund or noninterfund bill (SF 1080 or 

equivalent), that is supported entirely by duplicate detail billing records. In the case of 

interfund bills, the bill is also included on the billing office’s interfund report.
DLM 4000.25, Volume 4, January 22, 2024

Change 12 

C4-9 CHAPTER 4

 C4.11.2.2.2. Adjustments for duplicate interfund bills may be requested 

only upon confirmation that the bills (original and duplicate) were, in fact, reported to the 

buying service’s Central Accounts Office (CAO). To obtain an adjustment, submit a 

Request For Summary Level Billing Adjustment (DLMS 812R, DIC FDE) for each 

duplicated bill citing:

 C4.11.2.2.2.1. BAC 42 when the bill, details and summary are

identical, including the bill number to a previous bill,

 C4.11.2.2.2.2. BAC 43 when, except for the bill number, the bill 

details and summary are identical to a previous bill, and

 C4.11.2.2.2.3. BAC 44 when all of the supporting detail billing 

records of one bill have been included on another bill. The bill containing such 

previously billed DBRs is the duplicate bill.

C4.11.3. Wrong Amount Billed

 C4.11.3.1. Purpose. A wrong amount billed refers to a billing line in which 

the unit price, quantity, or price extension is erroneous.

 C4.11.3.2. Exceptions. Do not request adjustment for wrong amount if:

 C4.11.3.2.1. The unit price is the correct standard or catalog price and 

you are questioning the price. Follow price challenge procedures instead.

 C4.11.3.2.2. The extension does not agree with the amount billed and 

Sales Price Condition code B is indicated. In this case, the unit price shown on the 

billing record is the inventory carrying value, the standard unit price. The billing unit 

price, if needed, must be computed.

 C4.11.3.2.3. The quantity billed equals the quantity ordered or shipped 

and a lesser quantity is received. Follow the appropriate DLMS Volume 2, Chapter 17

discrepancy reporting procedure instead.

C4.11.4. Wrong Office Billed

 C4.11.4.1. Request. Request an adjustment for wrong office billed when the 

office billed does not agree with the coded requirements of the requisition or adjustment 

request and the coding indicated a valid billed office DoDAAC. A valid billed office 

DoDAAC is one listed in the DoD Activity Address Directory (DoDAAD) with the proper 

authority code (See Chapter 6, C6.2.2.1.2 of this volume).

 C4.11.4.2. Request Denial. When the billing was prepared in accordance 

with the requisition or modification received by the Inventory Control Point/Integrated 

Materiel Manager (ICP/IMM), the request will be denied.
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Change 12 

C4-10 CHAPTER 4

 C4.11.4.3. Wrong Office Assigned. When the billing office assigned the

billed office as prescribed in Chapter 2 and the office assigned is not the intended office, 

the billed office will transfer or otherwise process the bill in accordance with procedures 

prescribed by the DoD Component. If the offices involved are serviced by the same 

finance center, the billed office will contact the intended billed office or requisitioner and 

make arrangements for transferring the bill.

C4.11.5. Improper Billing

 C4.11.5.1. General. A DLMS 812R, Adjustment Request citing the proper 

billing advice code should be submitted to billing offices to request adjustments for 

improper billings. For purposes of this section, an improper billing is a billing line which:

 C4.11.5.1.1. Charges for materiel requisitioned under nonreimbursable 

procedures; 

 C4.11.5.1.2. Charges improperly for accessorial costs;

 C4.11.5.1.3. Charges for materiel following a reply that a billing could 

not be rendered; or

 C4.11.5.1.4. Charges for materiel confirmed cancelled when the

materiel is not received.

 C4.11.5.2. Cancelled. When a billing for materiel is received on a requisition 

that was confirmed cancelled by the ICP or IMM and the materiel is not received, a 

request for adjustment in the format prescribed for BAC 17 will be forwarded to the 

billing office. When the materiel was received or if the requisition was not confirmed 

cancelled by the ICP or IMM, MILSBILLS procedures do not apply. Follow instead 

procedures prescribed for reporting SDRs. Although annotations on a shipping 

document, in conjunction with other factors, may support a discrepancy report, they do 

not support an adjustment for improper billing. A validated discrepancy report is 

needed.

 C4.11.5.3. Backordered. A request for adjustment in the format prescribed 

for BAC 18 will be forwarded to the billing office whenever a billing is received on a 

requisition that was backordered and the receipt of the billing status, confirming that the 

materiel was not received. Do not submit requests citing BAC 18 prior to obtaining this 

status.

 C4.11.5.4. Billing Cannot Be Rendered. Billed offices will request adjustment 

in the format prescribed for BAC 20 whenever the billing office issues a bill after 

advising, in a response to a request for billing status (Billing Status Codes DC and DF), 

that a bill could not be rendered.
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Change 12 

C4-11 CHAPTER 4

C4.11.6. Promised Adjustment Not Received. Billed offices will forward an 

Adjustment Request (DLMS 812R, DIC FAB/FJR) with the proper billing advice code to 

the billing office to follow-up on unreceived promised adjustments and more than 30 

calendar days have elapsed since receiving a reply promising the billing or adjustment.

C4.11.7. Other Billing Problems. Billed offices or others will request adjustments

for problems not covered by billing advice codes by forwarding a letter (or message) of 

explanation along with the information required to process the request for BAC 55. The 

billing office will normally respond with an Adjustment Request (DLMS 812L, DIC FAR 

or FJR format). 

C4.12. PRICE CHALLENGES AND VERIFICATION. DoDM 4140.01, DoD Supply 

Chain Materiel Management Procedures, February 10, 2014 prescribes the basic DoD 

requirements under Service and Agency Price Challenge And Price Verification 

Programs. Price challenges and verification are often mistaken for MILSBILLS "wrong 

unit price billed" procedures. Contact IMM/ICP customer service for assistance filing 

price challenges.

C4.13. DISPUTED RESPONSES TO REQUESTS FOR ADJUSTMENT. Billing and 

billed offices are expected to resolve their differences regarding adjustment requests. 

However, when a billed office does not agree with the billing office’s response and the 

billed office considers the amounts involved significant, the billed office may consider 

the dispute an unresolved problem and follow the procedures prescribed in Chapter 1.

C4.14. ADJUSTMENTS FOR CHANGE NOTICES

C4.14.1. Recording Undelivered Orders. If an order is placed with or through the 

DWCF, an undelivered order (obligation) should be recorded when the order is placed. 

A non-stock numbered item should be recorded as an undelivered order when the order 

is accepted. An adjustment to the undelivered order should be processed when a 

change notice affecting price, quantity, or an acceptable substitution of a like item is 

received from the stock fund. Refer to DoD 7000.14-R Volume 6 for more specific 

information on the above requirements.

C4.14.2. Customer Not Receiving Change Notice. If a DBOF customer does not

receive a change notice at all or in time to cancel or modify the order and additional 

funds are required, the materiel may be refused or returned to the DBOF and an 

adjustment requested. Adjustments for this reason will be forwarded by mail and must 

be signed by the activity accounting officer. The request must meet the following 

requirements and will state essentially:

"As a result of a price change, quantity change, or authorized substitution, the 

value of the materiel received exceeds amounts obligated and all available 

obligation authority. Request credit for the indicated quantity and items delivered 
DLM 4000.25, Volume 4, January 22, 2024

Change 12 

C4-12 CHAPTER 4

under the following requisition document and suffix number. Please also provide 

us with the return instructions for the materiel."

C4.14.3. Honoring Requests. The billing office will honor all such requests and 

provide adjustment, without regard to dollar value, after the materiel is returned. The 

ordering activity will also contact the ICP/IMM to arrange for the return. 

C4.15. SECURITY ASSISTANCE DISCREPANCIES AND BILLING ERRORS

C4.15.1. The Military Department may automatically grant adjustments1 and 

charge or credit the administrative surcharge fund when:

 C4.15.1.1. The request cannot be rejected per the general conditions of the 

U.S. Letter of Offer and Acceptance, and

 C4.15.1.2. The transaction was billed on a DD Form 645A, Foreign Military 

Sales Statement.

 C4.15.1.3. The amount of the adjustment requested is either (1) less than 

$100 or (2) less than the amount approved2 for that Military Department by the Defense 

Security Cooperation Agency.

C4.15.2. Adjustments for IMM/ICP charges that may not be automatically charged 

to the administrative fund will be prepared and forwarded to the IMM/ICP in accordance 

with the procedures contained in this chapter.

C4.16. CREDITS FOR EXCESS REPORTS (MATERIEL RETURNS PROGRAM)

C4.16.1. Procedures. Materiel returns program procedures are prescribed by 

DLMS Volume 2.

C4.16.2. Processing Credits. Billing offices will process credits for excess reports 

during the first billing cycle after receiving notification that materiel authorized for return 

under creditable procedures has been received in a condition warranting credit. The 

portion of credits for materiel laterally redistributed may be fully or partially reversed by 

1 Automatic adjustments may be withheld from specific customers if there is a pattern of abuse of this 

authority. When such a pattern exists, all discrepancies and billing errors from that customer should be 

researched.

2 Military Departments may request approval for a different adjustment level. The dollar amounts of 

automatic adjustments will be determined by an agency cost effectiveness study which compares the 

administrative cost of conducting necessary research to determine specific responsibility versus the cost 

which will be incurred by the administrative surcharge pool if an automatic refund is authorized. The 

agency cost effectiveness study must be submitted to Defense Security Cooperation Agency for review 

and approval.
DLM 4000.25, Volume 4, January 22, 2024

Change 12 

C4-13 CHAPTER 4

the IMM when a discrepancy report documents that the materiel was not shipped in a 

condition warranting full credit.

C4.16.3. Materiel Returns Program or Procurement Offset Status Request (InStorage Visibility for Both Consumables and Reparables). Offices expecting MRP or 

procurement offset (ISV for both consumables and reparables) will request credit status 

using the Follow-up for Materiel Returns Program Credit (DLMS 812R, DIC FTP). The 

initial request should be prepared when the credit has not been received and more the 

30 calendar days have elapsed since the Materiel Receipt Status (DLMS 870M, DIC

FTZ), citing a creditable status or the Shipment Status (DLMS 856S, DIC AS6) is 

received by the IMM/ICP.
DLM 4000.25, Volume 4, April 29, 2016

Change 6 

C5-1 CHAPTER 5

C5. CHAPTER 5 

INTERFUND BILLING SYSTEM PROCEDURES

C5.1. POLICY

C5.1.1. General. It is DoD policy that DoD customers authorize suppliers to use 

the interfund billing system to reimburse themselves for materiel, hazardous materiel 

and waste services, and services related to materiel shipments.

C5.1.2. Exclusions

 C5.1.2.1. The interfund billing system is not mandatory for use when the 

involved funds are Military Assistance Grant Aid or where only limited sales occur 

between the DoD Components.

 C5.1.2.2. The interfund billing system may not be used to bill non-DoD 

customers (e.g., state or local governments, private contractors, individuals, or 

nonappropriated fund instrumentalities) or for major end items such as complete 

aircraft, ships, tanks, space vehicles, and missiles.

 C5.1.2.3. Except for the General Services Administration (GSA), the Federal 

Aviation Administration (FAA), and the National Oceanic and Atmospheric 

Administration (NOAA), non-DoD suppliers may not use the interfund billing system to 

bill DoD customers.

C5.2. PRINCIPLES OF THE INTERFUND BILLING SYSTEM

C5.2.1. The interfund billing system allows suppliers to reimburse themselves, 

from appropriations designated by the customer, at the time of billing. The supplier 

forwards an automated billing to the billed office and reports to the Treasury Department

a reimbursement of the supplying funds, with an offsetting charge to the customer’s 

fund.

C5.2.2. Interfund bills are both “bills” and “notices” to a customer that its funds 

have been charged and the “bill” paid.

C5.2.3. Billed offices will, upon receipt of the “bill”, either accept and record the 

charge for the complete or partial bill or, when the charge is questionable or erroneous

at the detail bill level or in dispute, record the charge into the designated default account 

for further research. Charges will remain uncleared pending completion of research and 

resolution. 
DLM 4000.25, Volume 4, April 29, 2016

Change 6 

C5-2 CHAPTER 5

C5.2.4. Only the billing office or Central Accounts Office (CAO) is authorized to 

adjust or otherwise reverse reimbursements reported to the Treasury Department on 

behalf of the billing office.

C5.3. PREPARATION OF INTERFUND BILLS

C5.3.1. Interfund bills are made up of one or more detail billing records with the 

same fund code, and a single summary billing record. The summary billing record 

represents a summary of the supporting detail billing records.

C5.3.2. Detail billing records in support of interfund bills will be prepared in 

accordance with Defense Logistics Management Standards (DLMS) 810L transaction or

Appendix 3 for legacy 80 column card transactions. 

C5.4. CENTRAL ACCOUNTS OFFICES

C5.4.1. General. CAOs are Defense Finance and Accounting Service (DFAS) 

Centers or other federal agencies given the responsibility of reporting on interfund in the 

Statement of Interfund Transactions to the Treasury Department. Depending upon the 

customer organization, they may have seller and or buyer CAO responsibilities.

C5.4.2. Seller Central Accounts Offices. DAAS forwards copies of interfund 

summary billing records to seller CAOs. Based upon these records, seller CAOs report 

seller interfund self-reimbursements and related buyer disbursements to the Treasury 

Department. Seller CAO interfund bill responsibilities are identified by the service code 

of the seller DoD Activity Address Code (DoDAAC) described in Table C5.T1.

Table C5.T1. Seller CAO

SELLER DoDAAC 

BEGINS WITH SELLER CAO

Numeric GSA

F DFAS-CO

M DFAS-CL

N DFAS-CL

Other DFAS-IN

C5.4.3. Buyer Central Accounts Offices. Buyer CAOs are responsible for 

interfund bill clearance and report, to the Treasury Department, buyer adjustments of 

the disbursement side of seller reported interfund transactions. Neither buyers nor their 

CAOs can directly or indirectly adjust the reimbursement side of interfund transactions 

reported by seller CAOs. Buyer CAO interfund bill responsibilities are determined by 

the appropriation disbursed according to Table C5.T2.
DLM 4000.25, Volume 4, April 29, 2016

Change 6 

C5-3 CHAPTER 5

Table C5.T2. Buyer CAO

INDEX TREASURY 

SYMBOL

SUBALLOCATION 

HOLDER 

IDENTIFIER

BUYER 

CAO

17 All All DFAS-CL

21 All All DFAS-IN

57 All All DFAS-CO

97 NOT 4930 All DFAS-IN

97 4930 All DFAS-IN

C5.5. INTERFUND REPORTS

C5.5.1. Billing Office Reports. CAOs will base interfund reimbursements upon 

summary billing records received from DAAS for interfund bills passing DLMS

prescribed DAAS edits. Therefore, upon implementation of the revised seller interfund 

reporting procedures, DLMS no longer requires sellers to forward DD Form 1400, 

Statement of Interfund Transactions or equivalent reports to their accounts office. 

However, CAOs may continue to require their reporting activities to submit seller 

interfund reports for a transition period determined by the accounts office.

C5.5.2. Billed Office Reports. Each billed office will report (i.e., correct or 

otherwise clear) interfund disbursements charged to the office in accordance with 

procedures prescribed by its Service or Agency.

C5.5.3. Department Level Reports. CAOs will consolidate Department level 

"Statement of Interfund Transactions" and prepare related reports from interfund reports 

received from billed offices and summary billing records validated by DAAS. 

C5.6. STATEMENT OF INTERFUND TRANSACTIONS

C5.6.1. Purpose and Reports Control Symbol. This section prescribes a monthly 

report on interfund transactions. The DD 1400 “Statement of Interfund Transactions” 

provides OUSD(C) with a summarized classification of receipts and outlays processed 

under the interfund billing system.

C5.6.2. Applicability and Scope. The provisions of this section apply to the DoD 

Components and to their disbursing officers (referred to collectively as “disbursing 

officers”). It establishes the requirements and procedures for the preparation and 

submission of interfund transaction reports. 
DLM 4000.25, Volume 4, April 29, 2016

Change 6 

C5-4 CHAPTER 5

C5.6.3. Report Form. The “Statement of Interfund Transactions” must be 

prepared monthly and contain totals for each appropriation/Sub-Allocation Holder 

Identifier charged and reimbursed, the reporting period, and identify the reporting office. 

GSA will submit an equivalent “Statement of Interfund Transactions.”

C5.6.4. Frequency and Distribution. The “Statement of Interfund Transactions” 

must be submitted to the OUSD(C) as promptly as possible, but no later than close of 

business on the 2nd workday of the month immediately following the close of the 

reporting month.

C5.6.5. Adjustments. In preparing the “Statement of Interfund Transactions,” 

CAOs or offices designated by the DoD Components or participating Agencies will

convert invalid accounts to the charged agency’s default appropriation as indicated in 

Appendix 2.2. of this guidance.

C5.6.6. Other Reporting Requirements

 C5.6.6.1 Extract of the Statement of Interfund Transactions

 C5.6.6.1.1. Each Military Department (and GSA for its equivalent report) 

must furnish an “extract” of the “Statement of Interfund Transactions” to the DoD 

Components and other participating Agencies for which it collects or disburses showing 

the transactions for that Component or Agency. The DoD Components may be 

identified by their unique Sub-Allocation Holder Identifier on department 97 

appropriations.

 C5.6.6.1.2. Extracts of the “Statement of Interfund Transactions” (and 

GSA equivalent) that are forwarded to DoD CAOs will be supported by summary billing 

records (DLMS 810L/Document Identifier Code (DIC) FS). The summary billing records 

will be forwarded electronically to the CAO responsible for clearance. The CAO 

responsible for clearance is determined by the departmental index of the disbursed 

appropriation and, in the case of department “97" appropriations, by the DoD 

Component identification contained in the appropriation’s Sub-Allocation Holder 

Identifier. Table C5.T3 identifies the CAO responsible for clearing interfund bills:

Table C5.T3. Department of Defense Central Accounts Offices

CLEARANCE CAO COMMRI INDEX COMPONENT1

DFAS-Indianapolis RUQADVU 97 Other than USAF, USN, USMC, 

and SDDC Sub-Allocation 

Holder Identifier FD30

21 All

1 For purposes of this procedure, the Component Identification for 97X4930 is in the 1st position of the 

Sub-Allocation Holder Identifier and is A (USA), N (USN), F (USAF), M (USMC), and 5 (Defense 
DLM 4000.25, Volume 4, April 29, 2016

Change 6 

C5-5 CHAPTER 5

DFAS-Columbus RUVEGAA 97 USAF

57 All

DFAS-Cleveland RUEBJNW 97 USN and USMC

17 All

 C5.6.6.1.3. The extracts should be submitted as soon as possible but 

no later than 2 workdays after the Statement of Interfund Transactions is submitted to 

OUSD(C).

 C5.6.6.2. Defense Agency Appropriations. A “Statement of Interfund 

Transactions” summarizing the transactions by appropriation for each Defense Agency 

must be provided to the Director of Budget and Finance, Washington Headquarters 

Service, 1155 Defense Pentagon, Washington, DC 20301-1155. 

C5.6.7. Hard Copy Report Preparation

 C5.6.7.1. General

 C5.6.7.1.1. Each interfund report must be completed with the minimum 

required information.

 C5.6.7.1.2. If more than one sheet is used to report transaction

amounts, the grand total for each column must be shown on the last page of the 

statement. Page totals are optional.

 C5.6.7.1.3. Each hard copy statement must be signed by the officer 

under whose direction it was prepared.

 C5.6.7.1.4. Negative amounts must be identified by the suffix “CR.”

 C5.6.7.2. Columnar Entries

 C5.6.7.2.1. Appropriation or Fund /Symbol. Enter the department index 

number assigned by the Treasury Department as a prefix to that department’s 

appropriation symbols, fiscal year or other appropriate indicator (e.g., “X” if no year, 

etc.), treasury account symbol of the appropriation, other fund, or receipt account for 

which the transaction amounts are being reported. Include any prefix or suffix 

prescribed by the Treasury Department on the classification authorization. No other 

suffix or prefix may be shown.

Agencies). For other than 97X4930, the identification is in the 1st two positions and is 01 (USA), 02 

(USAF), 04 (USN), and 05 (USMC).
DLM 4000.25, Volume 4, April 29, 2016

Change 6 

C5-6 CHAPTER 5

 C5.6.7.2.2. Reimbursements (Credits). Enter the amounts of collected 

appropriation reimbursements applicable to each related appropriation or other fund 

account.

 C5.6.7.2.3. Expenditures (Charges). Enter the amounts of 

disbursements chargeable to each appropriation or other fund symbol.

C5.7. CENTRAL ACCOUNTS OFFICE LEVEL INTERFUND PROCEDURES

C5.7.1. Army, Navy, Air Force, and GSA will prescribe procedures consistent with 

those prescribed in this Manual for:

 C5.7.1.1. Reporting interfund reimbursements and disbursements originated 

by Activities serviced by their disbursing offices and will be included in their “Statement 

of Interfund Transactions.”

 C5.7.1.2. Adjusting, accepting or otherwise clearing interfund disbursements 

charged to Activities serviced by their disbursing offices and whose adjustments will be 

included in their Statements of Interfund Transactions.

 C5.7.1.3. Ensuring there are adequate controls over interfund-related 

transactions such that:

 C5.7.1.3.1. Lapsed accounts are not reported to the Treasury 

Department or the other DoD Components.

 C5.7.1.3.2. Invalid account symbols are converted to the agency default 

appropriation as defined in Appendix 2.2 of this regulation. 

 C5.7.1.3.3. Seller interfund reimbursements reported to the Treasury 

Department are based upon interfund billings validated by DAAS. 

 C5.7.1.3.4. Disbursements charged to billed offices are processed by 

the billed office.

 C5.7.1.3.5. Uncleared Disputed Transactions

 C5.7.1.3.5.1. Uncleared “disputed” transactions will be researched 

and cleared within a reasonable period (i.e., within 120 calendar days of the date the 

disbursement was reported to DFAS when the entitlement office and accounting office 

are not co-located and 90 days when they are co-located). Amounts placed in 

suspense; that is, charged to the clearing account, are transferred to another account or 

are otherwise cleared within the same period as above.

 C5.7.1.3.5.2. Within 90 days of the disbursement being report to 

DFAS, or 60 days if co-located, DFAS will ask the customer to follow up on uncleared 
DLM 4000.25, Volume 4, April 29, 2016

Change 6

C5-7 CHAPTER 5

detail bills. When a customer leaves a detail bill uncharged for 120 calendar days (90 

days if co-located), DFAS will contact the customer for an appropriation to charge to 

clear the detail bill. Only when a written notification from the seller that an adjustment is 

forthcoming may the item remain unprocessed after this timeframe. Within 90 days of 

the suspense date (60 days if co-located), DFAS will ask the customer to clear the 

amount in suspense and provide an alternative account for the disbursement.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-1 CHAPTER 6

C6. CHAPTER 6 

DEFENSE AUTOMATIC ADDRESSING SYSTEM

C6.1. GENERAL. This chapter describes Defense Logistics Management Standards

(DLMS) Finance related procedures and processes for the Defense Automatic 

Addressing System (DAAS). DLM 4000.25-4, “Defense Automatic Addressing System” 

provides additional information regarding support furnished by DAAS. 

C6.2. MILITARY STANDARD BILLING SYSTEM PROCESSING

C6.2.1. Requirement to Route Bills to DAAS

 C6.2.1.1. As indicated in Chapter 2, sellers will route all interfund and 

automated “G” series noninterfund billing records to DAAS for editing, retention, and 

further routing to billed offices.

 C6.2.1.2. Only interfund bills passing MILSBILLS prescribed edits and routed 

by DAAS are eligible for reporting to the Treasury Department and interfund 

reimbursement.

 C6.2.1.3. All billing records will be electronically routed to DAAS.

C6.2.2. Bill Editing and Billed Error Rejection

 C6.2.2.1. DAAS will edit and reject any bill that fails any of the following edits:

 C6.2.2.1.1. The record count (positions 5-7 of the legacy 80 column 

card format) of the summary billing record equals the actual count of the supporting 

detail billing records.

 C6.2.2.1.2. The bill-to Department of Defense Activity Address Code

(DoDAAC) (positions 30-35) of the summary billing record is a valid DoDAAC, and is 

authorized for use as a bill-to party in accordance with the DoDAAC authority code, as 

outlined in DoD 4000.25, “Defense Logistics Management Standards” Volume 6 (DoD 

Logistics Systems Interoperability Support Services), Chapter 2 – Department of 

Defense Activity Address Directory. Note that DoDAACs are deleted to prevent 

requisition transactions from being processed through DAAS. Once the delete effective 

date has passed, the DoDAAC will remain on the DoDAAD master file for five years 

before the record is physically removed from the master file, and bills with the bill-to 

authorized in accordance with the DoDAAC authority code will not reject as invalid 

during this period. After the five year period, deleted DoDAACs are removed from the 

DAAS database, and subsequent bills will reject as invalid DoDAACs. 
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-2 CHAPTER 6

C6.2.2.1.2.1. The bill-to DoDAAC of the summary billing record is 

authorized for use as a bill-to party. An unauthorized United States Air Force (USAF)

bill-to activity is identified by its structure.

C6.2.2.1.2.1.1. DoDAAC begins with FT or FF indicating a nonappropriated funded activity, 

C6.2.2.1.2.1.2. DoDAAC begins with FA or FY, or

C6.2.2.1.2.1.3. The first position of the DoDAAC is an “F”, 

followed by one numeric character in position two, and an alpha character in position 

three.

C6.2.2.1.3. The amount (positions 65-73) of the summary billing record 

equals the sum of the amounts (positions 65-73) of the supporting billing records.

C6.2.2.1.4. The bills are identified as interfund and authorized to be 

billed under interfund procedures.

C6.2.2.1.5. The bill-to is one of the following F numeric or F numeric 

alpha DoDAACs.

C6.2.2.1.5.1. F (Numeric) (Numeric) (Numeric) (Numeric) 

(Numeric)

C6.2.2.1.5.2. F (Numeric) (Numeric) (Numeric) (Numeric) (Alpha)

C6.2.2.1.5.3. F (Numeric) (Numeric) (Alpha)

C6.2.2.1.5.4. FA series

C6.2.2.1.5.5. FF series

C6.2.2.1.5.6. FT series.

C6.2.2.1.6. Discrete values for the Standard Line of Accounting data 

elements in the transaction match data elements from the SFIS Fund Code to Fund 

Account Conversion Table for the Fund Code in the transaction.

C6.2.2.1.7. Fund code is not valid on the SFIS Fund Code to Fund 

Account Conversion Table for the Service/Agency Code.

C6.2.2.1.8. The bill number does not conform to the rules described in 

Chapter 2, Table C2.T2.

C6.2.2.2. Rejected bills will be reported back to the originating activity using 

DLMS 824R (Reject Advice Transaction) citing the applicable Reject Advice Code from 
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Change 12

C6-3 CHAPTER 6

DLM 4000.25, Volume 2, Appendix 2.8. Rejected bills may include a narrative 

description indicating the reason for rejection, in addition to the Reject Advice Code. In 

addition, the second record position of the Reject Advice Code will be inserted in rp4 of 

the MILSBILLS legacy DIC FS_/GS_ Summary Bill and displayed in MILSINQ, 

hyperlinked to the narrative reason for rejection.

 C6.2.2.2.1. Originators may retrieve any rejected bills within one hour of 

original submission to DAAS. When appropriate, billing offices will correct and resubmit 

rejected bills.

 C6.2.2.2.2. Billing offices must ensure that adjustments for rejected 

billings are properly recorded in their seller accounting records.

 C6.2.2.3. Upon successful completion of the bill edits, DAAS will: 

 C6.2.2.3.1. Route billings to the billed office by the best available 

means.

 C6.2.2.3.2. Ensure that electronically routed bills are routed to the billing 

communications routing identifier (COMMRI) code assigned to the billed office 

DoDAAC.

 C6.2.2.3.3. Ensure that non-electronically routed bills are mailed to the 

clear-text address of the billed DoDAAC identified for billing.

 C6.2.2.4. DAAS will forward images of interfund summary billing records to 

the seller’s Central Accounts Office (CAO).

C6.2.3. Bill Retention. Long term retention should be in accordance with DoDI 

5015.02, DoD Records Management Program. 

C6.3. BILL COPY RETRIEVAL

C6.3.1. Copies of bills may be retrieved in any of the following ways:

 C6.3.1.1. MILSINQ. Images of bills may be retrieved from DAAS through 

their web-based MILSBILLS Inquiry (MILSINQ) process. See section C6.5.

 C6.3.1.2. Retransmission Request. Bills may also be retrieved from DAAS 

by submitting a Request for Retransmission of Interfund Bill (DLMS 812R/Document 

Identifier Code (DIC) QB1).

 C6.3.1.2.1. DAAS will retransmit a copy of all bills matching the billing 

office DoDAAC and bill number provided on the request. Although unlikely, it is 

possible that DAAS will find and retrieve a current and prior year bill matching the 

prescribed retransmission criteria.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-4 CHAPTER 6

 C6.3.1.2.2. The retransmission request may also be requested via the 

Internet as part of the MILSINQ process.

 C6.3.1.3. Telephone Request. DAAS will accept telephone requests (937-

656-3247 or DSN 986-3247) for copies. Telephone requests are limited to no more 

than five bills and the service will be terminated if abused.

C6.3.2. Only copies of bills routed by DAAS and within the record retention period 

may be retrieved through the methods described in C6.3.1 above. However, whenever 

DAAS does not find a matching bill, it will create and forward a request for copy of bill 

(DLMS 812R/DIC FAE billing record, with Billing Advice code 41) to the billing office.

 C6.3.2.1. Billing offices failing to respond to requests for copies of interfund 

bills received within the record retention period will be directed by their Service or 

Agency headquarters to reverse the billing. Billed offices will absorb all charges in the 

manner prescribed by their Service or Agency when the record retention period has 

elapsed and they have failed to obtain copies of the bill(s). 

 C6.3.2.2. Forward a billing adjustment reply (DLMS 812L, DIC FAR) with 

Billing Status code DA to advise the requesting office that they have referred their bill 

retransmission (copy) request to the seller.

C6.4. FUND CODE TABLES. 

1. Fund code tables appear on the Defense Logistics Management Standards 

Website Volume 4 page. 

C6.5. MILITARY STANDARD BILLING SYSTEM INQUIRY PROCESS

C6.5.1. General MILSINQ Information

 C6.5.1.1. MILSINQ is a process established by DAAS to allow its customers 

to remotely query the DAAS MILSBILLS database as an alternative to the DLMS 812R 

and DIC QB1 retransmission (send a copy of the bill to me) means of obtaining billing 

information from DAAS. MILSINQ may also be used for the materiel obligation 

validation (MOV) process.

 C6.5.1.2. Bills may be queried by the billing DoDAAC or billed DoDAAC and 

may be narrowed to a particular billing month or bill.

 C6.5.1.3. Once identified, the bills can be viewed, printed, saved to a local 

PC, or retransmitted (copy sent by DAAS to a designated recipient).
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-5 CHAPTER 6

 C6.5.1.4. MILSINQ is available at the MILSINQ Website1. Users will

generally be logged off systems after 5 minutes of idle time.

C6.6. MILITARY STANDARD BILLING SYSTEM-RELATED REPORTS

C6.6.1. Introduction

 C6.6.1.1. As part of its logistics information data services, DAAS 

accumulates data from MILSBILLS records it routes and generates reports for 

MILSBILLS use. The reports cover the preceding 12 months.

 C6.6.1.2. The following MILSBILLS-related reports are available from the 

MILSINQ Website.

 C6.6.1.2.1. Interfund billing adjustments by billing office (Routing 

Identifier Code (RIC) sequence).

 C6.6.1.2.2. Interfund bills by billed office (DoDAAC sequence).

 C6.6.1.2.3. Interfund bills by billed office (DoDAAC within Service).

 C6.6.1.2.4. Interfund bills by billing office (DoDAAC within Service).

 C6.6.1.2.5. Interfund bills by billing office (RIC sequence).

 C6.6.1.2.6. Interfund bills by route to COMMRI (COMMRI sequence).

 C6.6.1.2.7. Interfund bills rejected by DAAS (RIC sequence). 

 C6.6.1.2.8. Interfund bill retransmission requests.

 C6.6.1.2.9. In-storage Visibility Redistribution (ISVR) reimbursement

report ‘Lateral Redistribution.’

 C6.6.1.2.10. Rejected interfund bills by billed office (Service sequence).

 C6.6.1.2.11. Rejected interfund bills by billing office (DoDAAC within 

Service).

C6.6.2. Interfund Billing Adjustments By Billing Office Routing Identifier Code

 C6.6.2.1. This report provides each billing office RIC with data related to 

billing adjustment requests and responses. With the exception of DIC QB1, all 

1 If the application is not accessible from your browser, contact your local Internet support office for 

assistance in configuring your telnet application for your browser.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-6 CHAPTER 6

adjustment requests processed by DAAS during the indicated reporting month and year 

are included. Figure C6.F1 shows an example of this report. 

Figure C6.F1. Interfund Billing Adjustment Example

 C6.6.2.2. Total number of requests and replies are provided for each billing 

RIC, with subtotals for each listed RIC series (first position of RIC) and a grand total for 

the report. Request details include numbers by advice code groupings and reply details 

include numbers by billing status code groupings.

C6.6.3. Interfund Bills By Billed Office. This report provides each billed office 

(BILLED DODAAC) with the number of interfund bills (NO. BILLS), the number of detail 

billing records (NO. DETAILS) that supports the bills, and the value ($ VALUE) of 

interfund bills processed by DAAS during the report month. The report provides a page 

break, a total (SUBTOT) for each service, and a total (TOTAL) for the report. Figure 

C6.F2 shows an example of this report.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-7 CHAPTER 6

Figure C6.F2. Interfund Bills by Billed Office Example

C6.6.4. Interfund Bills By Billing Office. This report provides each billing office 

(BILLING RI CODE) with the number of interfund bills (NO. BILLS), the number of detail 

billing records (NO. DETAILS) that support the bills, and the value ($ VALUE) of 

interfund bills processed by DAAS during the report month. The report provides a page 

break, a total (SUBTOT) for each Service, and a total (TOTAL) for the report.

C6.6.5. Interfund Bills Rejected By DAAS. This report identifies, in a summarized 

form for each billing office, the number, value, and reasons why interfund bills were 

rejected by DAAS. Figure C6.F3 shows an example of this report. 
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-8 CHAPTER 6

Figure C6.F3. Interfund Bills Rejected Example

C6.6.6. Interfund Bill Retransmission Request. This report summarizes the 

number of interfund bill retransmission requests and outcomes for the requests by 

billing RIC. Figure C6.F4 shows an example of this report. 

Figure C6.F4. Interfund Bill Retransmission Request
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-9 CHAPTER 6

C6.6.7. Interfund Bills By Route-To COMMRI Code. This report provides a 

monthly summary of interfund bills by "route-to" COMMRI code for bill route by DAAS, 

the number of interfund bills (NO. BILLS), number of detail billing records (NO. 

DETAILS), and the dollar value of the bills (DOLLAR VALUE) are summarized by 

Service for each billed-to DoDAAC (BILLED DODAAC) within a communications office 

to which bills are routed (COMMRI) by DAAS during a month. 

C6.6.8. In-storage Visibility Redistribution Reimbursement Report. This is a 

report of laterally redistributed materiel and ISV procurement offset reimbursements. It 

shows the number and dollar value of reimbursement for materiel, transportation, 

packing, crating, and handling by DoDAAC and/or RIC receiving the reimbursement. 

See Figure C6.F5 for an example of this Reimbursement report.

Figure C6.F5. In-storage Visibility Redistribution Reimbursement Report

C6.6.9. Rejected Interfund Bills by Billing Office (Service Sequence). This report 

provides a listing of interfund bills that failed MILSBILLS prescribed DAAS edits. These 

bills were returned by DAAS to the billing office. The report identifies bills by billing 

office and identifies the billed DoDAAC, bill number, and dollar value. See Figure C6.F6 

for an example of this report. 
DLM 4000.25, Volume 4, January 22, 2024

Change 12

C6-10 CHAPTER 6

Figure C6.F6. Rejected Bill by Billing Office

C6.7. OTHER DEPARTMENT OF DEFENSE ACTIVITY ADDRESS CODES 

AUTHORIZED INTERFUND

C6.7.1. DAAS will edit service code H requisitions to ensure that interfund 

procedures are appropriate for the requisitioner. Other DoD Components’ requisitions 

for which interfund billing is appropriate are those in which the requisitioning DoDAAC is 

identified as authorized interfund billing. See Appendix AP1 for more information. 

C6.7.2. If necessary, DAAS will change the fund code cited on other DoD 

Components’ requisitions to XP when the H-Series requisitioning DoDAAC is not 

identified as authorized interfund billing.

C6.7.3. Other DoD Components may add their DoDAAC (to allow for interfund 

billing) or delete a listed DoDAAC (mandatory noninterfund billing). To request a 

change, contact the H Series Fund Code Monitor. 
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-1 CHAPTER 7

C7. CHAPTER 7 

VERIFICATION OF FUNDS AVAILABILITY FOR 

REQUISITIONS SUBMITTED VIA INTERNET 

ORDERING APPLICATIONS

C7.1. IMPLEMENTING FUNDS AVAILABILITY VERIFICATION. Internet ordering 

applications that accept Military Standard Requisitioning and Issue Procedures 

(MILSTRIP) requisitions dependent upon interfund billing procedures (e.g., DoD 

EMALL, General Services Administration (GSA) Advantage/GSA Global) must

implement Defense Logistics Management Standards (DLMS) procedures for 

verification of Component funds availability. Components will establish procedures to 

process the request for verification of funds availability and ensure subsequent 

establishment of a financial obligation.1

C7.1.1. DoD Components may authorize manual recording of the financial 

obligation by the customer as a separate action until an automated interface between 

the ordering application and a Component-sponsored financial system is available.

C7.1.2. Where an interface is not available, external ordering applications must

alert users to comply with their Component-directed financial procedures.

C7.1.3. The core function of this process is the verification of funds availability and 

creation of the associated financial obligation. However, when transmitted to an 

enterprise resource program (ERP) the funds availability request may be used to 

support additional processing such as validation of authorized requisitioners or 

materiels and preparation of the due-in record to support receipt processing. 

C7.2. FUNDS AVAILABILITY REQUEST. The Verification of Funds Availability 

Request will be transmitted via the DAAS gateway for synchronous, online, real-time 

processing in the format prescribed at Appendix 3. Ordering application transactions 

will cite the DAAS URL followed by the applicable Service system communications 

routing identifier (COMMRI) to designate desired routing. The DAAS gateway will act as 

a forward proxy server between the initiating system and the destination system.2

1 Implementation is limited to interfaces between DoD EMALL and GSA Advantage/GSA Global and the 

Army Funds Control Module (FCM), GCSS-Army, and the Marine Corps SABRS financial application. 

Additional Component interfaces are projected under future phases. Refer to ADC 328 and ADC 1068.

2 The FCM direct interface established under ADC 328 will be retained pending transition of Army 

activities to GCSS-Army. Upon full transition to GCSS-Army, the FCM interface will be terminated.
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-2 CHAPTER 7

C7.3. BUSINESS RULES. Business rules for processing the Verification of Funds 

Availability Request are as follows3. 

C7.3.1. Ordering applications will not send requisitions, requisition modifications, 

and requisition follow-ups to the Source of Supply (SoS) until the funds availability 

check is completed and positive confirmation is received.

C7.3.2. The Verification of Funds Availability Request will be forwarded to the 

activity identified by the bill-to DoDAAC regardless of requisitioner or ship-to 

activities. Only one Verification of Funds Availability Request will be prepared 

per requisition. 

C7.3.3. The Verification of Funds Availability Request will be forwarded to the 

Marine Corps Standard Accounting, Budgeting and Reporting System (SABRS) when 

the requisition identifies a Marine Corps DoDAAC as the bill-to. Only M-series Marine 

Corps DoDAACs will be eligible for the funds verification process. The initiating system 

will designate SABRS by citing the COMMRI applied for this purpose.

C7.3.4. The ordering application will determine appropriate routing and populate 

the applicable COMMRI in the transaction passed to the DAAS gateway. When 

communication with multiple Services (or both Army systems) is required, a separate 

transaction will be prepared for each. 

C7.3.5. The funds verification process is not applicable to free-issue requisitions.

C.7.4. FUNDS AVAILABILITY REPLY. The Verification of Funds Availability Reply will

be transmitted via the DAAS gateway for synchronous, online real-time processing in 

the format prescribed at Appendix 3. The responding Service system will provide the 

response content to DAAS acting as the forward proxy server. DAAS will use the 

existing open connection to forward the response content to the ordering application.

C7.5. BUSINESS RULES. Business rules for processing the Verification of Funds 

Availability Reply are as follows.

C7.5.1. The Service financial application will respond to all Verification of 

Availability Requests within 30 seconds of receipt.

3 Implementation is limited to an interface between DoD EMALL and GSA Advantage/GSA

Global and the Army using Army Funds Control Module (FCM) and Global Combat Support SystemArmy (GCSS- Army). the A Marine Corps financial application interface is pending. Additional 

Component interfaces are projected under future phases. Refer to ADC 328 and ADC 1068/1068A.
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-3 CHAPTER 7

C7.5.2. When the internet ordering system transmits a Verification of Funds 

Availability Request to two Service systems simultaneously (because the requisitioner 

and the bill-to are associated with different systems), the requisition will not be 

processed until both Service systems provide a Verification of Funds Availability Reply. 

If both contain a positive (alpha) funds verification reply code, the requisition may 

continue processing. If either contains a negative (numeric) funds verification reply 

code, the requisition will not be released for further processing. Display the negative 

code/text for the customer to clarify the reason the requisition has not been accepted.

C.7.6. PROCESSING MULTIPLE LINE ITEMS. When multiple line items are included 

in the customer’s “shopping cart,” they will be processed for funds verification as 

individual requisitions in succession by sequence4 described below, thereby allowing 

funds to be applied appropriately should there be insufficient funds for the entire “cart.” 

The sequence will be:

C7.6.1. Priority Designator (PD).

C7.6.2. OSD/JCS project codes. 

C7.6.3. Special Requirements Code 999 and PD 01-03.

C7.6.4. Special Requirements Code N (NMCS) (PD 01-08).

C7.6.5. Special Requirements Code E (ANMCS) (PD 01-08).

C7.6.6. Special Requirements Code 555 and PD 01-08.

C7.6.7. Required Delivery Date.

C7.7. VERIFICATION OF AVAILABILITY REPLY CODE. The receiving DoD 

Component will verify funds availability and provide the applicable reply code.

C7.7.1. Under the following criteria, the requisition will be considered acceptable 

for further processing by the Internet ordering application and forwarding to the SoS by 

citing an alpha Funds Verification (FV) Reply Code.

 C7.7.1.1. If funds are available for the bill-to DoDAAC and no error conditions 

exist, the requisition will be authorized for continued processing, the funds available 

balance decremented, and the applicable financial obligation established. Cite FV 

Reply Code A.

4 Sequencing rules are based upon those established for demand sequencing under DLMS, Volume 2, 

Chapter 4, C4.7.1.2. These rules deviate from demand sequencing to include use of the RDD. 
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-4 CHAPTER 7

 C7.7.1.2. If the bill-to DoDAAC is determined under internal Component 

procedures as not applicable to the funds verification process (e.g., funded by an 

alternative funding source, which the Component is not able to verify), the requisition 

will be authorized for continued processing with no action. Cite FV Reply Code B. 

 C7.7.1.3. If the bill-to DoDAAC is not identified in the Verification of Funds 

Availability Request due to procedures for third-party billing (bill-to DoDAAC associated 

with the Fund Code/Signal Code C or L), and the funds verification cannot be 

accomplished, but no error condition exists, the requisition will be authorized for 

continued processing with no action. Cite FV Reply Code D.

 C7.7.1.4. If the unique message identification number (control number) 

assigned for the request is a duplicate of a previously processed funds availability 

request, but funds are available, the requisition will be authorized for continued 

processing. Cite Funds Verification (FV) Reply Code E.

 C7.8. CRITERIA FOR UNACCEPTABLE REQUISITION PROCESSING. 

Under the following criteria, the requisition will not be considered acceptable for further 

processing by the Internet ordering application by citing a numeric Funds Verification 

(FV) Reply Code.

C7.8.1. If funds are not available for the bill-to DoDAAC, the requisition will not be 

authorized for further processing. Cite FV Reply Code 1.

C7.8.2. If the bill-to DoDAAC is not authorized under Component procedures as a 

valid bill-to DoDAAC, the requisition will not be authorized for further processing. Cite 

FV Reply code 2.

C7.8.3. If the Fund Code is not recognized and acceptable to the billed 

Component, the requisition will not be authorized for further processing. Cite FV Reply 

Code 3.

C7.8.4. If the requisition document number (or document number/suffix) is a 

duplicate of a previously established obligation, the requisition will not be authorized for 

further processing. Cite FV Reply Code 4.

C7.8.5. If the requisitioner DoDAAC is not authorized to order the specified 

materiel under Component procedures, the requisition will not be authorized for further 

processing. Cite FV Reply Code 6.

C7.8.6. If the Service system requires prior establishment of authorized 

commercial and government entity (CAGE) Code associated with part numbered 

materiel and the CAGE is not recognized by the Service system, the requisition will not 

be authorized for further processing. Cite FV Reply Code 7. This reject condition will 

be flagged for further review within the Service system to determine the source of the 

problem.
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-5 CHAPTER 7

C7.8.7. If the requisitioner is attempting to modify the fund code after supply action 

has been initiated by the SoS and the Service system has visibility of this (e.g. shipment 

status has been provided), the requisition will not be authorized for further processing. 

Cite FV Reply Code 8.

C7.9. REQUISITON MODIFICATIONS. Requisition modifications will be processed for 

verification of funds availability to ensure that the original requisition obligation is on file 

and any applicable changes to fund code or bill-to activity are acceptable. The materiel 

identification on the modification must match that on the original requisition. The 

responsible Component will not reject or establish a new obligation for requisition 

modifications due to a duplicate document number.

C7.9.1. Where no action is taken due to a previously recorded obligation and there 

are no error conditions, the requisition modification will be authorized for further 

processing. Cite FV Reply Code H.

C7.9.2. Where the materiel identification does not match that of the previously 

recorded obligation matching on document number, the requisition will be rejected. Cite 

FV Reply Code 5.

C7.9.3. If the Component has no identified obligation for the document number (or 

document number/suffix), process as a new requisition under the above procedures for 

verification of Component funds availability. Cite the applicable FV reply code. Note: 

The funds verification process may result in rejecting modifications to requisitions that 

had previously processed successfully by the SoS. Direct communication with the 

requisitioning Component’s financial office and possibly the SoS may be required to 

resolve the problem.

C7.10. REQUISITION FOLLOW-UPS. Requisition follow-ups in DLMS 869F, 

Document Identifier Code (DIC) AT_ format will be processed for verification of funds 

availability to ensure that the original requisition obligation is on file. The materiel 

identification on the follow-up must match the original requisition. The responsible 

Component will not reject or establish a new obligation for these follow-ups due to a 

duplicate document number.

 C7.10.1. Where no action is taken due to previously recorded obligation and 

there are no error conditions, the requisition follow-up will be authorized for further 

processing. Cite FV Reply Code H.

 C7.10.2. Where the materiel identification does not match that of the 

previously recorded obligation (matching on document number), the requisition will be 

rejected. Cite FV Reply Code 5.
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-6 CHAPTER 7

 C7.10.3. If the Component has no obligation identified for the document 

number (or document number/suffix), process as a new requisition under the above 

procedures for verification of Component funds availability. Cite the applicable FV reply 

code. Note: The funds verification process may result in rejecting follow-ups to 

requisitions that had previously processed successfully by the SoS. Direct 

communication with the requisitioning Component’s financial office and possibly the 

SoS may be required to resolve the problem.

C7.11. REVISION OF REQUISITION CONTENT. Customers receiving a reply code 

indicating that their requisition is not authorized for further processing will be provided 

an opportunity to revise the requisition content. For example, the customer may choose 

to reduce the extended dollar value by reducing the quantity ordered or correct the billto activity DoDAAC or fund code, as applicable. Subsequent to customer update, the 

Request for Verification Funds Availability will be re-transmitted.

C7.12. ALTERNATIVES FOR UNTIMELY APPLICATION INTERFACE. When the 

ordering application is unable to establish a timely interface with the responsible 

Component application, and the customer awaits the real-time funds availability reply, 

the ordering application may offer two alternatives:

C7.12.1. Unmonitored Funds Verification. The Verification of Funds Availability 

Request will be transmitted without direct feedback to the customer. The ordering 

application or DAAS, as applicable, will re-send the request every 15-30 minutes for up 

to 3-hours while the requisition is held in a pending status. If the reply is received 

indicating that the requisition is authorized for further processing, the requisition will be 

forwarded to the SoS with no further action.

 C7.12.1.1. If the FV Reply Code indicates that the requisition is not approved 

for further processing, the Internet ordering application will retain the FV Reply Code for 

customer queries of requisition status. In addition, if the requisition is rejected using FV 

Reply Code 1-8, the ordering application will notify the customer directly using the 

customer’s contact information and the requisition will not be forwarded. 

 C7.12.1.2. If no reply is received after repeated attempts and three hours has 

lapsed, the requisition will not be forwarded to the SoS.

C7.12.2. Hold for Later Processing. The customer may choose to place the order 

(“shopping cart”) in a hold status, and retry later. The ordering application will not 

attempt to re-send the request. The order will be saved for later processing to be 

initiated by the customer.
DLM 4000.25, Volume 4, June 16, 2015

Change 4 

C7-7 CHAPTER 7

C7.13. BATCH ACCEPTANCE. Where the ordering application accepts batch ordering 

or input via MILSTRIP/DLMS format (e.g., multiple transactions uploaded as a batch, or 

without real-time direct interaction between the application and the customer, such as 

via DoD EMALL Manual Order Entry System (MOES)), the ordering application will 

process the Verification of Funds Availability Request as described in paragraph 

C7.12.1. above using unmonitored funds verification procedures.
DLM 4000.25, Volume 4, April 11, 2012

AP1-1 APPENDIX 1

AP1. APPENDIX 1

FUND CODE TABLES AND RELATED LISTINGS

AP1.1. SFIS Fund code to fund account conversion tables are published at 

https://www.dla.mil/Portals/104/Documents/DLMS/Manuals/DLM/V4/v4a1_01.docx

The authoritative reference table is published at the DLA Transaction Services Website 

https://www.transactionservices.dla.mil/daashome/services.asp.

AP1.2. Fund code to billed office DoD Activity Address Code (DoDAAC) conversion 

tables are published at

https://intelshare.intelink.gov/sites/dlms/DLMS%20Manuals%20Vol%204/v4a1_02.docx

(Requires CAC or PKI Certificate). 

The authoritative reference table is published at the DLA Transaction Services Website 

https://www.transactionservices.dla.mil/daashome/services.asp.

AP1.3. H series DoDAACs authorized to use interfund fund codes are published at

https://intelshare.intelink.gov/sites/dlms/DLMS%20Manuals%20Vol%204/v4a1_03.docx

(Requires CAC or PKI Certificate). 

The authoritative reference table is published at the DLA Transaction Services Website 

https://www.transactionservices.dla.mil/daashome/services.asp.
DLM 4000.25, Volume 4, May 04, 2018

Change 10

AP2-1 APPENDIX 2

AP2. APPENDIX 2

CODES

APPENDIX TITLE PAGE

AP2.1 Document Identifier Codes AP2.1-1

AP2.2 Fund Codes AP2.2-1

AP2.3 Billing Advice Codes AP2.3-1

AP2.4 Billing Status Codes AP2.4-1

AP2.5 Type of Bill Codes AP2.5-1

AP2.6 Recipient of Billing Status Codes AP2.6-1

AP2.7 Sales Price Condition Codes AP2.7-1

AP2.8 GSA Customer Supply Center Codes AP2.8-1

AP2.9 Information Indicator Codes AP2.9-1

AP2.10 Signal Codes AP2.10-1

AP2.11 Funds Verification Reply Codes AP2.11-1

AP2.12 Other Codes AP2.12-1
DLM 4000.25, Volume 4, July 18, 2014

Change 3 

AP2.1-1 APPENDIX 2.1

AP2.1. APPENDIX 2.1 

DOCUMENT IDENTIFIER CODES

NUMBER OF CHARACTERS: Three

TYPE OF CODE: Alpha or Alpha Numeric

EXPLANATION: Identifies all authorized MILSBILLS transactions. 

The “H” series (not shown) are the same as the 

“F” series except for the first position of the code, 

and are reserved for use during simulated 

mobilization exercises (see chapter 2). The “G” 

series codes denote noninterfund billings.

DIC(s) TITLE

FAE Request for Adjustment of Non-Fuel Billing

FAF Follow-up on Request for Adjustment of Non-Fuel Billing

FAR Reply to Request for Adjustment of Non-Fuel Billing

FAS Response to Follow-up on Request for Adjustment of Non-Fuel 

Billing

FA1, GA1 Billing for Issue from Stock (Charge)

FA2, GA2 Billing for Issue from Stock (Credit)

FB1, GB1 Billing for Direct Delivery of Stocked Items (Charge)

FB2, GB2 Billing for Direct Delivery of Stocked Items (Credit)

FC1, GC1 Billing for Decentralized, Noncatalogued, and Nonstocked Items 

(Charge)

FC2, GC2 Billing for Decentralized, Noncatalogued, and Nonstocked Items 

(Credit)

FDE Request for Summary Level Billing Adjustment

FDF Follow-up on Request for Summary Level Billing Adjustment

FDR Reply to Request for Summary Level Billing Adjustment

FDS Response to Follow-up on Request for Summary Level Billing 

Adjustment

DIC(s) TITLE

FD1, GD1 Credit for Excess Materiel Return (Reversal)

FD2, GD2 Credit for Excess materiel Return (No Charge)
DLM 4000.25, Volume 4, July 18, 2014

Change 3

AP2.1-2 APPENDIX 2.1

FE3, GE3 Notice of Nonreimbursable Issue

FE4, GE4 Notice of Nonreimbursable Issue (Reversal)

FF1, GF1 Billing for DoD Dependent School Supplies (Charge)

FF2, GF2 Billing for DoD Dependent School Supplies (Credit)

FG1, GG1 GSA Customer Supply Center Billing (Charge)

FG2, GG2 GSA Customer Supply Center Billing (Credit)

FJE Request for Adjustment of Fuel Billing

FJF Follow-up on Request for Adjustment of Fuel Billing

FJR Reply to Request for Adjustment of Fuel Billing

FJS Reply to Follow-up on Request for Adjustment of Fuel Billing

FJ1, GJ1 Billing for Bulk Petroleum (Charge)

FJ2, GJ2 Billing for Bulk Petroleum (Credit)

FK series Reserved for the use of security assistance (see DoD 7000.14, 

Volume 15)

FL1, GL1 Retail Loss Allowance - Credit Reversal

FL2, GL2 Retail Loss Allowance - Credit

FN1, GN1 Accessorial and Other Miscellaneous Billings (Charge)

FN2, GN2 Accessorial and Other Miscellaneous Billings (Credit)

FP1, GP1 Billing for Into-Plane Issues (Charge)/Retail Petroleum Issues 

(Charge)

FP2, GP2 Billing for Into-Plane Issues (Credit)/Retail Petroleum Issues (Credit)

FQ1, GQ1 Billing for Transportation (Charge)

FQ2, GQ2 Billing for Transportation (Credit)

FR1, GR1 Billing for Export Transportation (Charge)

FR2, GR2 Billing for Export Transportation (Credit)

FS1, GS1 Summary Billing Record (Net Charge)

FS2, GS2 Summary Billing Record (Net Credit)

FTB Reply to Follow-up for Materiel Return Program Credit

FTP Follow-up for Materiel Return Program Credit
DLM 4000.25, Volume 4, July 18, 2014

Change 3

AP2.1-3 APPENDIX 2.1

DIC(s) TITLE

FU1, GU1 Progress Payment (Charge)

FU2, GU2 Progress Payment (Recoupment)

FW1, GW1 Cash Discounts (Charge)

FW2, GW2 Cash Discounts (Credit)

FX1, GX1 Trade, Quantity, and Other Allowances (Charge)

FX2, GX2 Trade, Quantity, and Other Allowances (Credit)

QB1 Request for Retransmission of Bill (Copy)
DLM 4000.25, Volume 4, April 29, 2016

Change 6

AP2.2-1 APPENDIX 2.2

AP2.2. APPENDIX 2.2

FUND CODES

NUMBER OF 

CHARACTERS:

Two

TYPE OF CODE: Alpha or Numeric

AP2.2.1. Fund codes are two position alpha/numeric codes used in conjunction with 

Service or Agency Code of the billed office to designate the billing method (interfund 

or noninterfund). When interfund billing is indicated, the fund code also indicates the 

fund account to be charged (disbursed) or credited (refunded).

• The fund code to disbursement fund account conversion tables are published 

online in Part I of the Fund Code Table at: 

https://www2.transactionservices.dla.mil/logreports/daasc_reports.asp

• Only valid appropriations and Sub-Allocation Holder Identifiers may be 

associated with fund codes.

• When a fund code used in the billing and adjustment process is not found on 

the fund code to disbursement fund account conversion table the appropriation 

charged will be assigned as follows:

Organization (Billed Service Code) Interfund Default Appropriation

Contractor (C, E, L, Q, U) Not applicable, noninterfund

Non-DoD (G, Z, HX, Numeric) Not applicable, noninterfund

Army (A, W) 21*2020

Air Force (D, F) 57*3400

Navy (N, P, R, V) 17*1804

Marine Corps (K, M) 17*1106

Defense Logistics Agency (S, T) 97X4930.5CBX

Other Defense Agency (H) Not applicable, noninterfund.

AP2.2.2. An additional use for the fund code, when the signal code is C or L, is to 

indicate the DoDAAC of the “bill-to” office. See AP1 for codes.

AP2.2.3. Requisitions submitted to DoD Activities and the General Services 

Administration will always contain a fund code, unless the materiel requested will be 

issued without charge. When the materiel will be issued without charge the signal 

code (pos. 51) will be D or M (free issue) and the fund code will not be significant.
DLM 4000.25, Volume 4, April 29, 2016

Change 6

AP2.2-2 APPENDIX 2.2

AP2.2.4. Defense Agencies and others using H series DoDAACs may use fund 

codes designating interfund billing only if the requisitioning DoDAAC is identified as 

authorized to use interfund. See AP1 for authorized DoDAACs.

AP2.2.5. Agency designated Fund Code Coordinators are responsible for maintaining 

fund codes for their Service or Agency. With the exception of DLA, which has its own 

coordinator, Defense Finance and Accounting Service (DFAS) maintains fund codes 

for DoD Organizations and Agencies. Fund code coordinators are identified in 

Volume 4 of the DLMS Manual.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

AP2.3-1 APPENDIX 2.3

AP 2.3. APPENDIX 2.3

BILLING ADVICE CODES

NUMBER OF CHARACTERS: Three

TYPE OF CODE: Numeric

EXPLANATION: Billing advice codes are used in requests for billing 

adjustment to identify the nature of the request or 

problem. The first position entry, when present, is 

significant only to the requesting activity. The 

second and third position entries listed below 

convey significant information to the billing office. 

See chapter 4 for information on the use of the 

codes.

Code Description

11 Duplicate billing record received. Request credit.

12 Wrong amount billed. Request credit.

13 Wrong office billed. Request credit and re-billing to correct office.

14 Bill received for materiel requisitioned as nonreimbursable. Materiel not 

received. Request credit.

15 Bill received for unauthorized accessorial charge. Request credit.

17 Bill received for confirmed canceled requisition. Materiel not received. 

Request credit.

18 Bill received for back ordered materiel. Materiel not received. Request 

credit.

19 Incomplete bill. Detail billing records do not support the amount billed. 

Request credit or corrected bill.

20 Bill received following billing office reply that an adjustment billing could not 

be rendered. Request credit.

21 TDR (SF 361) submitted over 60 days ago; adjustment bill not received. 

Request credit.

23 Promised adjustment not received. Request credit.
DLM 4000.25, Volume 4, January 22, 2024

Change 12

AP2.3-2 APPENDIX 2.3

Code Description

24 Reply to Product Quality Deficiency Report (SF 368) indicated adjustment 

authorized. Request refund.

26 Reply to Supply Discrepancy Report (SDR)/Storage Quality Control Report 

(SQCR) indicated adjustment authorized; however, adjustment billing not 

received. Request credit status.

27 Reserved.

34 Requisitioned materiel received. Request billing status.

35 Shipment status received for materiel requisitioned for security assistance. 

Request billing status.

41 Request copy of billing.

42 Duplicate summary level billing (same bill number). Request credit.

43 Duplicate summary level billing (different bill number). Request credit.

44 Duplicate summary level billing within second billing. Request credit.

51 Unable to process billing under interfund procedures. Request interfund 

reversal and re-billing under noninterfund procedures.

52 Billed by interfund when requisition or other document specified 

noninterfund billing. Request interfund reversal and re-billing under 

noninterfund procedures.

55 Refer to accompanying letter of explanation.

90-99 Reserved for internal use. May not be reflected on any document 

forwarded outside the activity.
DLM 4000.25, Volume 4, April 11, 2012 

AP2.4-1 APPENDIX 2.4

AP2.4. APPENDIX 2.4 

BILLING STATUS

NUMBER OF 

CHARACTERS: 

Three

TYPE OF CODE: Alphabetic

EXPLANATION: Billing status codes are used in replies to requests for billing 

adjustment, duplicate billing, or billing status. The first position 

entry, when present, is significant only to the billing office. The 

second and third position entries listed below convey significant 

information to the billed office.

Code Description

“A” SERIES: REQUEST DENIED

AA Duplicate billing record resulted from receipt of duplicate 

requisition and resulting duplicate issue.

AB Billing record reflected correct unit price, quantity, and extended 

amount.

AC Billing record was prepared in accordance with requisition, 

excess report, or request for adjustment.

AD Either nonreimbursable was not authorized, or if authorized, was 

not specified in the requisition.

AE Accessorial charge was authorized, requested, and furnished.

AF Materiel either was not back ordered or was issued following 

notification of back order.

AG Requested adjustment, not related to a discrepancy report, is 

less than the minimum dollar value prescribed for adjustment.

AH Prescribed record retention period has elapsed.

AI Adjustment was issued under bill number shown in pos. 54-58.

AJ Requisition or excess report did not specify billing under 

noninterfund procedures.

AK Copy of bill should be requested from DLA Transaction Services.
DLM 4000.25, Volume 4, April 11, 2012

AP2.4-2 APPENDIX 2.4

Code Description

AM Discrepancy report required the return of the discrepant or 

deficient materiel. Credit cannot be provided until the depot 

receives the materiel. If the materiel was shipped, initiate 

shipment tracer.

AO1 Request was not received within allowable timeframes.

AP Cancellation request either was not received or was received but 

not confirmed.

AR Reply to discrepancy report did not promise adjustment.

AS Reply was not furnished indicating that billing could not be 

rendered.

“C” SERIES: REQUEST GRANTED

CA Duplicate, adjustment, or corrected bill shall be issued in the 

next billing cycle.

“D” SERIES: ADVISORY RESPONSE

DA No record of requested bill in DLA Transaction Services files. 

Request forwarded to billing office.

DC Materiel was issued on a nonreimbursable basis.

DD Billing or adjustment was rendered under bill number shown in 

pos. 54-58.

DF No record of cited document number or bill number is on file.

DH Billing or adjustment under the cited document number shall be 

furnished in the next billing cycle.

DI Letter of explanation shall follow.

“E” SERIES: REQUEST REJECTED

EA Request is incomplete or contains invalid data. Review and 

resubmit with correct data.

EF No record of duplicate billing under bill number(s) cited.

EH No duplicate billing. Duplicate summary billing record was not 

reported to the Treasury Department.

1 The fact that the record retention period has elapsed by the time the discrepancy report is 

validated or the adjustment request is completed may not be used as a basis for denying or failing to 

comply with the adjustment request if the request was submitted within prescribed timeframes.
DLM 4000.25, Volume 4, April 11, 2012

AP2.4-3 APPENDIX 2.4

Code Description

EI No record of requisition or shipment. Submit2 a copy of the DD 

Form 1348-1, DoD Single Line Item Release/Receipt Document, 

or equivalent.

2 For fuel shipments provide the following information by letter or message: supply source for 

product received, contract number for direct deliveries, and if shipped by DFSP, the DoDAAC of the 

DFSP.
DLM 4000.25, Volume 4, April 29, 2016

Change 6

AP2.5-1 APPENDIX 2.5

AP2.5. APPENDIX 2.5

TYPE OF BILL CODES

NUMBER OF 

CHARACTERS:

Two

TYPE OF 

CODE:

Alphabetic

EXPLANATION: Types of bill codes are provided, at the option of the billing office, 

on the detail billing records to indicate to the billed office the 

purpose of the billing.

Code Description

AA Bill for materiel issued, quantity billed is equal to quantity 

requisitioned.

AB Bill for materiel issued, quantity billed is less than quantity 

requisitioned due to partial issue.

AC Bill for materiel issued, quantity billed is greater or less than 

quantity requisitioned due to unit pack adjustment.

AR IMM authorized returns under the Materiel Returns Program.

DB Bill for the Delta amount (Standard Price minus Exchange Price)

(Commonly referred to as “Carcass Charge” within Navy).

DR IMM directed returns under the Asset Visibility (Procurement Offset) 

Program.

EP Bill at Exchange Price

(Commonly referred to as “Net Price” within Navy).

HM Hazardous materiels.

HW Hazardous waste disposal services.

LR IMM directed Lateral Redistributions.

QD Bill to adjust the amount previously billed due to approval of a 

PQDR.

RB Credit Bill to reverse a Delta Bill (DB) under Exchange Pricing

(Commonly referred to as “Carcass Charge Reversal” within Navy).

SC Credit Bill for Serviceable Credit under Exchange Pricing

(May be Exchange Price or Delta Price for Navy).
DLM 4000.25, Volume 4, April 29, 2016

Change 6

AP2.5-2 APPENDIX 2.5

Code Description

TD Bill to adjust the amount previously billed due to approval of a TDR.

TM Bill for creditable excess materiel returned, reduced credit allowed 

for quantity shown.

TN Bill for creditable excess materiel returned, full credit allowed for 

quantity shown.

WP Bill to adjust the amount previously billed due to approval of an 

SDR/SQCR. 

WR Bill to adjust amount billed previously, due to warehouse refusal.

WS Bill to adjust amount billed previously, due to billing error detected 

by billing office.

WT Bill to adjust amount billed previously, due to billing error reporting 

by billed office.

WU Bill to adjust the amount billed previously, due to approval of a 

discrepancy report. Use until codes QD, WP, and TD are 

implemented.

WV Bill to adjust amount billed previously, due to failure to return 

materiel as directed.
DLM 4000.25, Volume 4, April 11, 2012

AP2.6-1 APPENDIX 2.6

AP2.6. APPENDIX 2.6

RECIPIENT OF BILLING STATUS CODES

NUMBER OF 

CHARACTERS:

One

TYPE OF CODE: Numeric

EXPLANATION: Recipient of Billing Status Codes are used in requests for billing 

adjustment to convey to the processor or DAAS the identity of the 

activity to receive the billing reply and status.

Code Description

2 Reply to DoDAAC shown in pos. 30-35

4 Reply to DoDAAC shown in pos. 45-50

9 Reply to DoDAAC designated by pos. 52
DLM 4000.25, Volume 4, April 11, 2012

AP2.7-1 APPENDIX 2.7

AP2.7. APPENDIX 2.7

SALES PRICE CONDITION CODE

NUMBER OF 

CHARACTERS:

One

TYPE OF CODE: Alphabetic

EXPLANATION: Indicates that the indicated standard unit price is not the actual 

billing unit price used. The actual billing unit price is equal to the 

billing amount divided by the quantity.

Code Description

B Sales price reduced as agreed. The amount billed does not equal 

the unit price extension (quantity times unit price). The actual 

amount is equal to a “discounted” unit price (not shown) extension.

X Used by Navy. When used on DIC FA1, indicates that this is an 

additional charge for non-return of a Depot Level Repairable 

carcass. When used on DIC FA2, indicates that this is a reversal of 

a previous charge for non-return of a Depot Level Repairable 

carcass.
DLM 4000.25, Volume 4, April 11, 2012

AP2.8-1 APPENDIX 2.8

AP2.8. APPENDIX 2.8

GENERAL SERVICES ADMINISTRATION CUSTOMER 

SUPPLY CENTER CODES

NUMBER OF CHARACTERS: Two

TYPE OF CODE: Numeric

EXPLANATION: Codes identifying GSA customer supply centers

Code Location

11 Naval Air Depot, Jacksonville, FL

Building 101, Gate #1

Mezzanine #5

Jacksonville, FL 32212

21 Servmart – Quantico, VA

7 Zeilin Road

Building #7

MCB Quantico, VA 22134-5109

25 RAF Lakenheath

48 Fighter Wing – Logistics Readiness Squadron

RAF Lakenheath, Bldg 1035

Brandon, Great Britain IP27 9PN

26 U.S. Army – Chievres

U.S. Army Hangar 3

Base Aerienne DeEta

7950 Chievres, Belgium

27 U.S. Army – Schinnen

U.S. Army Building 73

Nutherweg 60

5365 ER Schinnen, Netherlands

39 U.S. Marine Corps Air Ground Combat Center – 29 Palms

GSA Global Supply Store

Building 1102

Twenty-nine Palms, CA 92278-8108
DLM 4000.25, Volume 4, April 11, 2012

AP2.8-2 APPENDIX 2.8

Code Location

41 U.S. Marine Corps Air Station – Iwakuni

USMC Servmart #41

GSA Global Supply

Building 1007, Bay 701

Misumi-Machi, Iwakuna-Shi

Yamaguchi-Ken Prefecture, SW Honshu 740-2005 (JP)

MCAS Iwakuni, Japan

43 U.S. Air Base – Misawa

Unit 5014, Building 1334

35 Logistics Readiness Squadron

\1-Chrome, Hirahata, Misawa City

Aomori-Prefecture, Japan 033-0012 (JP)

44 U.S. Air Base – Kadena

GSA Global Supply Mart #44

Unit 5257 Building 792

18 Logistics Readiness Squadron

Kadena-Cho, Okinawa-Prefecture, Japan 904-0117 (JP)

Kadena AB, Okinawa Japan

46 U.S. Air Base – Yokota

GSA Global Supply Mart #46

Unit 5234 Building 924

374 Logistics Readiness Squadron

Fussa-City, Tokyo Prefecture, Japan 197-00001 (JP)

48 U.S. Air Base – Osan

GSA Global Supply GSA Mustang Mart #48

Unit 2078, BLDG 819, Building 837

51 Logistics Readiness Squadron Song

Tan City, (ROK), Korea 459-120 (ROK)

Osan AB, Korea

50 U.S. Air Base – Kunsan

GSA Global Supply GSA Wolfpack Mart #50

Unit 2025, Building 823

8 Logistics Readiness Squadron

Gwangju Cholla-Buk Do, (ROK) Korea 570-150 (KR)

Kunsan AB, Korea
DLM 4000.25, Volume 4, April 11, 2012

AP2.8-3 APPENDIX 2.8

Code Location

53 U.S. Army Garrison – Camp Zama

GSA Global Supply Mart #53

Unit 5006, Building 320

Department of Logistics – 17th Supply Area Support Group

Soubudai, Zama City

Kanagawa-Prefecture Japan 228-0027 (JP)

64 GSA Global Supply Store

450 Golden Gate Avenue

San Francisco, CA 94102

65 Servmart – Camp Pendleton, CA

Building 2210

Camp Pendleton, CA 92055

71 Marine Corps Base - Camp Butler

GSA Global Supply Mart #71

Unit 5001, Building 5969

Chatan-cho, Okinawa-Prefecture 904-0200 (JP)

Okinawa Ryukyu, Japan

USMC Camp Butler, Okinawa Japan

73 U.S. Marine Corps Base – Camp LeJeune

LeJeune First Choice

1606 Fir Street

Camp LeJeune, NC 28542-0007

74 U.S. Naval Base Marianas (Not a Walk-in Store)

Defense Distribution Center – Guam & Marianas

GSA Mart #74

Building 2118 – Receiving Station

Sumay Drive

Santa Rita, Guam 96915-1000

76 U.S. Army – Baumholder

Smith Barracks, Building 8716

Aulenbacher Strasse

55774 Baumholder, Germany

77 U.S. Army Stuttgart

Patch Barracks, Building 2317

Katzenbach Strasse

70569 Stuttgart/Vaihingen, Germany
DLM 4000.25, Volume 4, April 11, 2012

AP2.8-4 APPENDIX 2.8

Code Location

78 U.S. Army Mannheim

Spinelli Barracks, Building 1536

Am Aubuckel

68259 Mannheim, Germany

79 U.S. Army – Kaiserslautern

Kaiserslautern Industrial Center, Building 2264

Mannheimer Strasse 209

67657 Kaiserslautern, Germany

80 Servmart – Albany, GA

Marine Corps Logistics Base

814 Radford Boulevard

Warehouse 1330

Albany, GA 31704

81 USMC – Barstow, CA

Marine Corps Logistics Base

C Street Warehouse 8 Door #22 Shop Stores

Barstow, CA 92311-5050

89 GSA Global Supply Store

Building 1726

530 Kuntz Avenue

Honolulu, HI 96818

92 U.S. Naval Base – Yokosuka (Not a Walk-in Store)

GSA Global Supply Mart #92

Fleet Industrial Supply Center - Yokosuka, Building B-52

Honcho 1 Chrome, 1 Ban

Kanagawa-Prefecture

Yokosuka - shi, Japan 238-001 (JP)

93 U.S. Naval Base – Singapore (Not a Walk-in Store)

Fleet and Industrial Supply Ctr – Det Yokosuka

GSA Global Supply Mart #93

Singapore CRRC Program Bldg 74 ODE

PSA SEMBAWANG Deptford Road

Sembawang, Singapore SG

94 GSA Eastern Distribution Center

1900 River Road

Burlington, NJ 08016
DLM 4000.25, Volume 4, April 11, 2012

AP2.8-5 APPENDIX 2.8

Code Location

95 GSA Global Supply Store

5250 Gibson Avenue, Bay 4

Elmendorf AFB, AK 99506-4430

96 GSA Customer Supply Center

Building #510

Rough & Ready Island

Stockton, CA 95203

98 GSA Global Supply Store

Building 2069 Humphreys Road

Schofield Barracks, HI 96857
DLM 4000.25, Volume 4, April 11, 2012

AP2.9-1 APPENDIX 2.9

AP2.9. APPENDIX 2.9

INFORMATION INDICATOR CODE

NUMBER OF CHARACTERS: One

TYPE OF CODE: Alpha or numeric

EXPLANATION: This code, located in position 39 of the summary 

billing record, conveys special information to 

offices receiving the Interfund bill.

Code Information Conveyed

H Hazardous Waste Disposal Services

R Exact reversal of a previously submitted and erroneous summary billing 

record

X Denoted DAAS provided copy1 of an Interfund bill

1 DAAS routes and retains copies of billing originated at a billing office. Bills retrieved by DAAS from their 

files and retransmitted to an office are copies. Copies may, however, be treated as originals if 

appropriate.
DLM 4000.25, Volume 4, April 11, 2012

AP2.10-1 APPENDIX 2.10

AP2.10. APPENDIX 2.10

SIGNAL CODE

NUMBER OF CHARACTERS: One

TYPE OF CODE: Alpha

EXPLANATION: This code is prescribed by DLM 4000.25, 

Volume 2 and is used to designate the bill-to 

and ship-to (or ship-from in the case of DIC FT_ 

and FD_ records) activities. The descriptions 

shown below are presented in an abbreviated 

form. Refer to MILSTRIP for additional 

information.

Code Bill-To Ship-To/From

A Requisitioning/Reporting Activity 

(pos. 30-35)

Requisitioning/Reporting Activity 

(pos. 30-35)

B Supplementary Addressee 

(pos. 45-50)

Requisitioning/Reporting Activity 

(pos. 30-35)

C Addressee designated by the fund 

code

Requisitioning/Reporting Activity 

(pos. 30-35)

D Free issue Requisitioning/Reporting Activity 

(pos. 30-35)

J Requisitioning/Reporting Activity 

(pos. 30-35)

Supplementary Addressee 

(pos. 45-50)

K Supplementary Addressee 

(pos. 45-50)

Supplementary Addressee 

(pos. 45-50)

L Addressee designated by the fund 

code

Supplementary Addressee 

(pos. 45-50)

M Free issue Supplementary Addressee 

(pos. 45-50)

W Reserved for Intra-Service use Requisitioning/Reporting Activity 

(pos. 30-35)

X Reserved for Intra-Service use Supplementary Addressee 

(pos. 45-50)
DLM 4000.25, Volume 4, June 16, 2015

Change 4

AP2.11-1 APPENDIX 2.11

AP2.11. APPENDIX 2.11

FUNDS VERIFICATION REPLY CODE

NUMBER OF CHARACTERS: One

TYPE OF CODE: Alphanumeric

EXPLANATION: Identifies whether funds are available or if error precludes 

further processing.

Code Description

The following codes are acceptable for continued processing (alpha codes):

A Funds available; continue processing.

B No action; bill-to not applicable under component procedures; continue processing.

D No action due third party bill-to; continue processing.

E Funds available; duplicate message identification number; continue processing.

G No action, other component bill-to; confirm correct information and obligation has been 

recorded. If correct/confirmed, continue processing.

H No action on modifier/follow-up due to previously recorded obligation; continue 

processing.

Funds Verification Rejection (numeric codes):

1 Order rejected due to lack of available funds for bill-to DoDAAC; do not process.

2 Order rejected due to unauthorized bill-to DoDAAC under Component procedures; do 

not process.

3 Invalid fund code; do not process.

4 Duplicate document number or document number suffix; do not process.

5 Modifier/follow-up with different materiel identification; do not process.

6 Supply class not authorized for this requisitioner under Component procedures; do not 

process.

7 CAGE code not recognized by Component system; do not process. If manually 

entered recheck input; if system-populated contact help desk.

8 Fund Code update not authorized (status of supply action precludes modification); do 

not process. 
DLM 4000.25, Volume 4, June 16, 2015

Change 4

AP2.11-2 APPENDIX 2.11

9 Invalid data; do not process, please contact your funding organization or 

resource manager.1

1 Refer to ADC 1068A; implementation scheduled for 4rd quarter fiscal year 2015.
DLM 4000.25, Volume 4, June 16, 2015

Change 4

AP2.12-1 APPENDIX 2.12

AP2.12. APPENDIX 2.12

OTHER CODES

NUMBER OF 

CHARACTERS:

Variable

TYPE OF CODE: Variable

EXPLANATION: This appendix provides the source and other 

information for codes used or referred to in this manual 

which are prescribed by other DoD publications and not 

republished in this manual.

Code Authoritative Source

Asset Transaction Status DLM 4000.25, Volume 2

CommRI ACP 117 

Content Indicator JANAP 128

Delivery Source DoD 7000.14-R, Chapter 8, Volume 15 

DoD Activity Address DLM 4000.25, Volume 6, Chapter 2

FMS Country DoD 5105.38-M

Media and Status DLM 4000.25, Volume 2

Mode/Method Volume I, DoD 4500.32-R

Reject Advice Code DLM 4000.25, Volume 2

Routing Identifier Code DLM 4000.25, Volume 2

Service/Agency DLM 4000.25, Volume 2

Stock Fund or Non Stock 

Fund

DoD 7000.14-R, Chapter 8, Volume 15 

Transportation Bill DoD 7000.14-R, Chapter 8, Volume 15 

Type of Assistance DoD 5105.38-M

Unit of Issue1 DLM 4000.25, Volume 2

1 Also referred to as the Unit of Measurement Code
DLM 4000.25, Volume 4, May 04, 2018

Change 10

AP3-1 APPENDIX 3

AP3. APPENDIX 3

MILSBILLS TRANSACTIONS

The authoritative source for MILSBILLS legacy and DLMS transactions is the DLM 4000.25. All 

transactions are available at the DLMS Website on the DLMS IC page.

MILSBILLS LEGACY FORMATS

DIC TITLE

FAE

FAF

Request for Adjustment of Non-Fuel Billing

Follow-up on Request for Adjustment of Non-Fuel Billing

FAR

FAS

Reply to Request for Adjustment of Non-Fuel Billing

Response to Follow-up on Request for Adjustment of Non-Fuel Billing

FA1, GA1

FA2, GA2

Billing for Issue from Stock (Charge)

Billing for Issue from Stock (Credit)

FB1, GB1

FB2, GB2

Billing for Direct Delivery of Stocked Items (Charge)

Billing for Direct Delivery of Stocked Items (Credit)

FC1, GC1

FC2, GC2

Billing for Decentralized, Noncatalogued, and Nonstocked Items (Charge)

Billing for Decentralized, Noncatalogued, and Nonstocked Items (Credit)

FDE

FDF

Request for Summary Level Billing Adjustment

Follow-up on Request for Summary Level Billing Adjustment

FDR

FDS

Reply to Request for Summary Level Billing Adjustment

Response to Follow-up on Request for Summary Level Billing Adjustment

FD1, GD1

FD2, GD2

Credit for Excess Materiel Return (Reversal)

Credit for Excess Materiel Return (No Charge)

FE3, GE3

FE4, GE4

Notice of Nonreimbursable Issue

Notice of Nonreimbursable issue (Reversal)

FF1, GF1

FF2, GF2

Billing for DoD Dependent School Supplies (Charge)

Billing for DoD Dependent School Supplies (Credit)

FG1, GG1

FG2, GG2

GSA Customer Supply Center Billing (Charge)

GSA Customer Supply Center Billing (Credit)

FJE

FJF

Request for Adjustment of Fuel Billing

Follow-up on Request for Adjustment of Fuel Billing

FJR

FJS

Reply to Request for Adjustment of Fuel Billing

Reply to Follow-up on Request for Adjustment of Fuel Billing

FJ1, GJ1

FJ2, GJ2

Billing for Bulk Petroleum (Charge)

Billing for Bulk Petroleum (Credit)
DLM 4000.25, Volume 4, May 04, 2018

Change 10

AP3-2 APPENDIX 3

The authoritative source for MILSBILLS legacy and DLMS transactions is the DLM 4000.25. All 

transactions are available at the DLMS Website on the DLMS IC page.

MILSBILLS LEGACY FORMATS

DIC TITLE

FL1, GL1

FL2, GL2

Retail Loss Allowance - Credit Reversal

Retail Loss Allowance - Credit 

FN1, GN1

FN2, GN2

Accessorial and Other Miscellaneous Billings (Charge)

Accessorial and Other Miscellaneous Billings (Credit)

FP1, GP1

FP2, GP2

Billing for Into-Plane Issues (Charge) / Retail Petroleum Issues (Charge)

Billing for Into-Plane Issues (Credit) / Retail Petroleum Issues (Credit) 

FQ1, GQ1

FQ2, GQ2

Billing for Transportation (Charge)

Billing for Transportation (Credit) 

FR1, GR1

FR2, GR2

Billing for Export Transportation (Charge)

Billing for Export Transportation (Credit) 

FS1, GS1

FS2, GS2

Summary Billing Record (Net Charge)

Summary Billing Record (Net Credit) 

FTB Reply to Follow-up for Materiel Return Program Credit

FTP Follow-up for Materiel Return Program Credit

FU1, GU1

FU2, GU2

Progress Payment (Charge)

Progress Payment (Recoupment) 

FW1, GW1

FW2, GW2

Cash Discounts (Charge)

Cash Discounts (Credit)

FX1, GX1

FX2, GX2

Trade, Quantity, and Other Allowances (Charge)

Trade, Quantity, and Other Allowances (Credit) 

QB1 Request for Retransmission of Bill (Copy) 

VARIABLE LENGTH TRANSACTION FORMATS (NON-X12 BASED)

DIC TITLE

FV11 Verification of Funds Availability Request

FV2 Verification of Funds Availability Reply

1 No other use of the DIC FV1 is supported under MILSBILLS. DLA will phase out its current use 

associated with the DLA Troop Support supply chain. There is no impact on the funds verification 

process. Refer to ADC 1068.
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-1 APPENDIX 4

AP4. APPENDIX 4 

WEB FUND CODE MASTER FILE LAYOUT

AP4.1. Layout for SFIS Fund Code to Fund Account Conversion Table. The Type 

column identifies the data type and, when applicable, the maximum number of 

characters in parentheses. For the Use column: M = Mandatory, O = Optional, and C = 

Conditional.

Field Name Type Use Definition Business Rule

Service_Code varchar2

(2)

M Service and Agency 

Code. Designates the 

military service or other 

government element of 

ownership or sponsorship. 

The code is used to 

identify the service or 

agency monitoring the 

fund code.

• Per MILSTRIP business rules 

under DLMS Volume 2, Appendix 

7.2, the service and agency (S/A) 

code is a one or two character 

alphanumeric.

Signal_Code varchar2

(1)

M Signal Code. A code 

designation identifying the 

intended consignee and 

activity to receive and 

effect bill payment.

• Allowed values are A, B, C, J, K 

and L

Refer to MILSTRIP business rules 

under DLMS Volume 2, Appendix 

7.10 for an explanation of signal 

code.

Fund_Code varchar2

(2)

M Fund Code. Designation 

of the fund account to be 

charged (disbursed) or 

credited (refunded). When 

used with Signal Code C 

or L also designates the 

Billed Office DoDAAC.

• Must be unique per 

Service_Code and Signal_Code.

• A fund code of ** is an indicator 

of the default account. One per 

S/A + Signal code.

• When used with Signal Code C 

or L an entry is required on the 

Fund Code to Billed Office 

DoDAAC Table. 
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-2 APPENDIX 4

Field Name Type Use Definition Business Rule

Appropriation varchar2

(11)

C Appropriation/Fund 

Account. Constructed line 

of accounting

• Must use unless Noninterfund 

billing.

• This field is constructed from: 

Last 2 characters of 

Department_Regular_Code + 

Fiscal_Year_Indicator + 

Main_Account_Code + 

Appropriation_Limit_Subhead. 

(NOTE that 

Deptartment_Regular_Code is 

actually 3 characters, but the 

leading zero is deleted for 

purposes of this element.)

• Blank appropriation data displays 

as Noninterfund on reports

Agency_Narr varchar2

(20)

O Agency Narrative. Name, 

code or common 

acronym for further 

agency delineation from 

the Service code. 

Department_ 

Regular_ 

Code

varchar2

(3)

C Department Regular 

Code. U.S. Treasury 

designated code 

representing the 

government agency 

accountable for one or 

more fund accounts 

established and 

maintained by the 

Treasury.

• Must use unless Noninterfund 

billing.

• Department Regular Code must 

be 3 numeric characters. ex. 097 

(NOTE: This element used to be 2 

characters. Current codes are

pre-fixed by a zero.)

• If any of 

Department_Regular_Code, 

Main_Account_Code and/or 

Sub_Account_Code are present 

than the others are required.

• Blank field indicates 

Noninterfund.

Department_ 

Transfer_ 

Code

varchar2

(3)

O Department Transfer 

Code. Identifies the 

federal agency of 

obligation authority to the 

DoD or one of its 

components

• Department Transfer Code must 

be 3 numeric characters. ex. 097 

• May be blank if no department 

transfer is applicable
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-3 APPENDIX 4

Field Name Type Use Definition Business Rule

Main_Account 

_Code

varchar2

(4)

C Main Account. A four 

digit numeric data element 

representing a specific 

appropriation or fund 

account established by 

the U.S. Treasury for 

expenditure or receipt 

authority issued by the 

U.S. Congress.

• Must use unless Noninterfund 

billing.

• Blank field indicates 

Noninterfund.

• Each Main Account Code must 

be associated with only one Fund 

Type Code.

• Each Main Account Code must 

be associated with only one 

Budget Function/Sub-Function 

Code.

• Main Account Code must be 4 

numeric characters.

• If any of 

Department_Regular_Code, 

Main_Account_Code and/or 

Sub_Account_Code are present 

than the others are required.

Sub_Account

_Code

varchar2

(3)

C Sub-account Code. 

Specify subsidiary level 

accounts associated to 

the main account of the 

TAFS.

• Must use unless Noninterfund 

billing.

• Blank field indicates 

Noninterfund.

• The Sub-Account Code must be 

defaulted to “000” when one of the 

Treasury Sub-Account Code 

conditions does not apply.

• Sub-Account Code must be 3 

numeric characters. ex. 

97X4930.001 (last 3 positions 

following period)

• If any of 

Department_Regular_Code, 

Main_Account_Code and/or 

Sub_Account_Code are present 

than the others are required.
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-4 APPENDIX 4

Field Name Type Use Definition Business Rule

Treasury_Sub 

_Class

varchar2

(2)

O Treasury Sub Class 

Code. Assigned in certain 

cases for grouping 

designated disbursement 

and/or receipt transactions 

below the level of 

appropriation or fund 

account represented by 

the main account, 

Reference Item A3, Main 

Account, for an 

Appropriation, Fund, or 

Receipt Account.

• May be blank. Business Rules 

need to be developed.

• Business Event Type Code 

(BETC) in effect replaces the 

transaction codes and standard 

sub-classes that were used on the 

old central accounting reports, 

such as the Statements of 

Transactions (FMS Form 224) and 

the Undisbursed Ledger and Trial 

Balance Reports (FMS Forms 

6653 and 6654). As a result, the 

subclass field is being renamed to 

“Sub-level Prefix” and will only be 

used for programmatic 

breakdowns of the TAS for 

Treasury publication purposes. 

Sub-level Prefixes have a unique 

meaning or a unique need for sub 

classification that is NOT based on 

transaction types or business 

events as described previously.

Appropriation

_Limit_ 

Subhead

varchar2

(4)

O Sub-Allocation Holder 

Identifier. Identifier of an 

organization to which 

funds have been suballocated. (Per PDC 

1043D Appropriation 

Limit/Subhead has been 

subsumed into the 

SLOA element SubAllocation Holder 

Identifier and will be 

represented as SubAllocation to users.)

• May be blank. 
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-5 APPENDIX 4

Field Name Type Use Definition Business Rule

Fiscal_Year_ 

Indicator

varchar2

(1)

C Fiscal Year Indicator. 

Denotes fiscal year 

chargeable

• Must use unless Noninterfund 

billing.

• Values: {numeric}, or

• X = no year funding, or;

• # = Beg_Fiscal_Year_ Avail 

and End_Fiscal_ 

Year_Avail determined by 

FY of transaction document 

number, or;

• * = Beg_Fiscal_Year_ Avail 

and End_Fiscal_ 

Year_Avail determined by 

FY of the Summary billing 

transaction or;

• Blank field indicates 

Noninterfund.

• If Fiscal Year Indicator is X 

Availability_Type_Code will also 

be X.

Legacy_Multi

_ 

Yr_Fund_Cde

_Ind

varchar2

(1)

C Legacy Multi Year Fund 

Code Indicator. Used to 

indicate that funding is 

associated with a multiyear appropriation for 

which the 

Beg_Fiscal_Year_Avail 

and 

End_Fiscal_Year_Avail

are blank due to 

overlapping multiple 

periods of availability 

associated with the fund 

code. 

• Must use unless Noninterfund 

billing.

• Default to false. 

• If true, accounting systems 

cannot always accurately derive 

the beginning and ending periods 

of availability for this fund code 

solely from the fund code. 

• Used only in conjunction with 

Fiscal_Year_ Indicator = # or *.
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-6 APPENDIX 4

Field Name Type Use Definition Business Rule

Availability_ 

Type_Code

varchar2

(1)

C Availability Type Code. 

Identifies no-year TAS, 

clearing/suspense TAS, 

and canceled TAS.

• Availability Type Code must be 1 

alpha character.

• Valid values include for Fund 

Code: C and X.

• If used for canceled Main 

Accounts, Availability Type Code 

C may be derived at the time of 

reporting.

• For Annual or Multi-Year funding, 

Availability Type Code must be 

blank. 

• If Availability Type Code is X, 

Fiscal_Year_Indicator will also be 

X

Beg_Fiscal_ 

Year_Avail

varchar2

(4)

C Beginning Period of 

Availability Fiscal Year 

Date. In annual and multiyear accounts, identifies 

the first year of availability 

under law that an account 

may incur new obligations. 

May also be used to 

represent Program Year, 

when applicable.

• If the Beginning Period of 

Availability is associated with an 

unavailable receipt account, then it 

must be blank.

• If Fiscal_Year_Indicator is either 

# or * then Beginning Period of 

Availability must be blank

End_Fiscal_ 

Year_Avail

varchar2

(4)

C Ending Period of 

Availability Fiscal Year 

Date. In annual and multiyear accounts, identifies 

the last year of availability 

under law that an account 

may incur new obligations.

• Must use unless Noninterfund 

billing.

• If Availability_Type_Code is X, 

then Ending Period of Availability 

must be blank.

• If the Ending Period of 

Availability is associated with an 

unavailable receipt account, then it 

must be blank.

• If Fiscal_Year_Indicator is either 

# or * then Ending Period of 

Availability must be blank

Effective_ 

Date

date M Effective Date. The start 

date for the latest action 

taken on a record.

• The record is not valid until the 

effective date.
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-7 APPENDIX 4

Field Name Type Use Definition Business Rule

Action_Code varchar2

(1)

M Action Code. System 

maintained code 

indicating type of action 

last taken on a record.

• Values: A, C, D (Add, Change, 

Delete)

Create_Date date M Creation Date. System 

maintained date a record 

was created.

Last_Update date M Last Update Date. 

System maintained date a 

record was last updated.

Customer_ 

Userid

varchar2

(20)

M Customer User 

Identifier. System 

maintained identifier of a 

system user who updated 

the record.

AP4.2. Layout for Fund Code to Billed Office DoDAAC Table (Applicable to Signal 

Codes C or L). The Type column identifies the data type and, when applicable, the 

maximum number of characters in parentheses. For the Use column, M = Mandatory. 

Field Name Type Use Definition Business Rule

Service_Code varchar2

(2)

M Service and Agency 

Code. Designates the 

military service or other 

government element of 

ownership or sponsorship. 

The code is used to 

identify the service or 

agency monitoring the 

fund code.

• Per DLMS Volume 2, Appendix 

7.2, the service and agency (S/A) 

code is a one or two character 

alphanumeric.
DLM 4000.25, Volume 4, October 23, 2015

Change 5

AP4-8 APPENDIX 4

Field Name Type Use Definition Business Rule

Fund_Code varchar2

(2)

M Fund Code. Designation 

of the fund account to be 

charged (disbursed) or 

credited (refunded). When 

used with Signal Code C 

or L also designates the 

Billed Office DoDAAC.

• Must be unique per 

Service_Code and Signal_Code.

• A fund code of ** is an indicator 

of the default account. One per 

S/A + Signal code.

• When used with Signal Code C 

or L an entry is required on the 

Fund Code to Billed DoDAAC 

Table. If there is no corresponding 

entry on the SFIS Fund Code to 

Fund Account Conversion Table, 

billing is via Noninterfund

DODAAC varchar2

(6)

M Department of Defense 

Activity Address Code 

(DoDAAC). A is a six 

position code that 

uniquely identifies a unit, 

activity, or organization. 

See DLM 4000.25, 

Volume 6, Chapter 2

• Used to denote the Billed Office. 

Effective_Date date M Effective Date. The start 

date for the latest action 

taken on a record.

• The record is not valid until the 

effective date.

Action_Code varchar2

(1)

M Action Code. System 

maintained code 

indicating type of action 

last taken on a record.

• Values: A, C, D (Add, Change, 

Delete)

Create_Date date M Creation Date. System 

maintained date a record 

was created.

Last_Update date M Last Update Date. 

System maintained date a 

record was last updated.

Customer_ 

Userid

varchar2

(20)

M Customer User 

Identifier. System 

maintained identifier of a 

system user who updated 

the record.